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IN THE COURT OF CRIMINAL APPEALS OF TENNESSEE
AT NASHVILLE
Assigned on Briefs June 18, 2008

STATE OF TENNESSEE v. DEBBIE DAWN WALES
Direct Appeal from the Circuit Court for Giles County
No. 12,505 Stella L. Hargrove, Judge

No. M2007-01231-CCA-R3-CD - Filed 12/11/2008
The Defendant pled guilty to theft of property in excess of $60,000, and the trial court sentenced her to ten years in prison and ordered her to pay $162,603 in restitution.  The Defendant appeals, claiming that the restitution amount is excessive.  After a thorough review of the record and applicable law, we affirm the judgment of the trial court.

Tenn. R. App. P. 3 Appeal as of Right; Judgment of the Circuit Court Affirmed
ROBERT W. WEDEMEYER, J., delivered the opinion of the court, in which JERRY L. SMITH and NORMA MCGEE OGLE, JJ., joined.
Robert H. Stovall, Jr., Pulaski, Tennessee, for the Appellant, Debbie Dawn Wales.
Robert E. Cooper, Jr., Attorney General and Reporter; Michael E. Moore, Solicitor General; Clarence E. Lutz, Assistant Attorney General; Mike Bottoms, District Attorney General; and Patrick
S. Butler, Assistant District Attorney General, for the Appellee, the State of Tennessee.
OPINION

I. Facts
A Giles County Grand Jury indicted the Petitioner on theft of property valued at over $60,000. At the hearing on the Petitioner

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Tennessee Law