The figures include interest, penalties and restitution for unpaid taxes.

These can include counseling, restitution, community service or a letter of apology.

She found that counties in 40 states had adopted intensive-supervision probation programs, most of which include restitution to victims or mandated community service.

Some other institutions have paid larger sums but these amounts included restitution as well as fines, Federal officials said yesterday.

Penalties for trafficking include three years to life imprisonment, forfeiture of property, and full restitution to the victims.

Other instances of repentance included water baptism, restitution, and the burning of occultic possessions.

Sentences include court costs, restitution and contributions to various funds.

Alternative civil remedies include restitution or transfer of property, or an injunction to restrain or order certain actions.

Some common obligations for which tax refunds are intercepted include outstanding taxes, student loans, child support, fines, restitution, and wage garnishments.

The law of obligations includes the law of contracts, delicts (or torts) and restitution.