from refusing to change her nine-month prison sentence for stealing nearly $25,000.

Teresa Maria Dos Santos, a former Bank of N.T. Butterfield teller and mother of two, was appealing the sentence imposed on her last month after she pleaded guilty to stealing the money from her Portuguese customers.

She committed the offences from March to December last year, during which time she made seven withdrawals -- ranging from $3,000 to $8,700 -- from three customer accounts.

Yesterday Dos Santos' lawyer Mr. Tim Marshall appealed the sentence on the grounds that: Puisne Judge, the Hon. Mr. Justice Ward erred in exercising his discretion in favour of a suspended prison sentence; and The sentence of nine months for the theft of close to $25,000 was manifestly excessive.

Mr. Marshall, noting his client's guilty admission, cooperation with the Police, full restitution to the bank, and the fact that it was her first offence, said Mr. Justice Ward ought to have exercised his discretion and suspend the sentence.

"The decisions of the court must reflect the interest of our community,'' he argued. "If the Bermuda community values more the concept of forgiving the defendant and seeking the rehabilitation of that defendant then this sentence ought to be reexamined.'' Noting that earlier this week Government announced the need to change the emphasis from custody to better alternatives, Mr. Marshall said Bermuda must move away from the concept of punishing offenders.

He said sentences denouncing the act should still be passed but rehabilitation should also be encouraged.

"She went before the court with no criminal record,'' he said. "This was the first time in her 24...years she made an awful mistake and background information from the social inquiry report and character references showed the learned judge it was out of character and there is little likelihood of this woman ever repeating an offence again.'' Mr. Marshall said Dos Santos' offence was not one of "blind greed''.

"We're dealing with a situation in which a woman has little self worth and in attempt to be accepted made the assumption that material worth is equal to self worth,'' he said.

"But she has learned you cannot attain self worth by material worth.'' Mr. Marshall said Mr. Justice Ward should have also taken into account Dos Santos' stable background, supportive family, and the fact that she is the mother of two children, 12 and 6, who need her.

He noted that shortly after the bank offence she "got on the road to recovery'' and found a job as a bookkeeper for a cleaning firm.

Mr. Marshall pointed out that Dos Santos' employer in this job told the court "Theresa is a conscientious, reliable and honest worker who has gained the respect of her colleagues''.

"Sometimes a calculated risk ought to be taken by our society,'' he said.

"By calling for immediate incarceration, we have taken her off that path of rehabilitation.'' He also said Dos Santos' imprisonment would be a burden to her Portuguese husband who does not speak English and would therefore have difficulty raising the children in an English-speaking community.

Mr. Marshall also cited other local cases involving, in some instances, more money and those convicted received suspended sentences.

But Crown Counsel Miss Sharon Kenny said in cases of breach of trust, previous good character is not a strong a mitigating factor.

"While the Crown can empathise with offenders who are parents and who have strong community support, the sentence must be one to ensure general deterrence,'' she said, adding that Mr. Justice Ward did not err in exercising his discretion and nine months is not an excessive sentence.

Court of Appeal president the Hon. Sir Denys Roberts said: "The decision of the court is that we should refuse leave against sentence because it is a case that raises various issues of some importance''.

The court will give written reasons for its decision later.