A man who admitted stealing nearly $100,000 from an employer to feed his gambling addition has been jailed for six months.

Kevin James Marshall, 38, pleaded guilty to stealing from Perry Footwear and falsifying records for accounting purposes over the course of two years.

The court heard that Marshall was hired as a manager by the Reid Street shoe store in 2009, eventually becoming the store’s lone manager the next year. As part of his regular duties, he was responsible for depositing the profits from the store at Butterfield Bank.

However, in late 2010, a book-keeper noticed significant discrepancies in the amount of funds being deposited. While cheques and credit card receipts were being deposited, on some occasions only minimal amounts of cash, if any, were reaching the bank.

In total, forensic accountants discovered about 70 questionable transactions, representing a total shortfall of $97,241, and a “systematic falsification” of banking slips.

The court also heard that Marshall had been struggling with a gambling addiction and is now the sole caregiver for his ailing mother.

Prosecutor Larissa Burgess called for a minimum sentence of six months behind bars, noting that Marshall was convicted of a similar offence in 2003.

Marshall told the court he was “extremely sorry” for his actions, saying that he would be more than willing to establish a payment plan to make restitution, having recently found full-time work.

Magistrate Archibald Warner said that Marshall’s crime had involved stealing a substantial amount of money from the company and, while a court-ordered report found that he was at a low risk of reoffending, his previous conviction was evidence to the contrary.

“This offence was not only theft or dishonesty, it was a similar offence in that it was theft from an employer,” he said. “In other words, he hasn’t learnt his lesson.”

Mr Warner sentenced Marshall to six months behind bars for theft and three months in prison for creating false documents, ordering that the sentences run concurrently.

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