A restitution bill of nearly $180,000 awaits former Muddy Creek Township secretary Dixie Christy when she gets out of jail.

Christy, who wrote more than 100 unauthorized paychecks to herself over three years, pleaded guilty March 16 to 103 counts of forgery and one count of felony theft.

Butler County Judge William Shaffer on Tuesday sentenced Christy, 39, of Cherry Township to 9 to 18 months in jail, 121 months probation and 100 hours of community service.

Christy's defense attorney, Michael Frisk, said the case stems from a move of township offices.

Many important papers were in boxes and crates, and Christy spent a significant amount of overtime sorting it and filing it.

"It was above and beyond her regular job duties," Frisk said.

The checks in question, Frisk said, were to compensate for that time and were always endorsed by one of the three township superiors.

Christy, who began working for the township in 2002, was in charge of township payroll and commonly wrote checks. Court records indicate she began issuing herself the unauthorized checks in 2005 and promptly resigned when confronted about them on Oct. 27, 2008.

Frisk said Christy, who paid taxes on the extra income, intends to fight the restitution bill and to file a complaint with the state Department of Labor and Industry seeking compensation for her work.

Township solicitor Tom Smith said officials dispute Christy's claims.

According to Smith, Christy was asked to organize sewer files. But she was told that she was to do that during her regular work day, for which she already was paid $12.50 an hour in 2004, $13 in 2005, $14 in 2006 and 2007, and $14.42 in 2008.

Christy's W-2 payroll records showed her pay was at $26,000 in 2004; $36,380 in 2005; $71,713 in 2006; and in 2007, her pay reached $93,800.

In 2008, the last year of the alleged scheme, her wages totaled $43,723.

According to Smith, Christy obtained double pay by asking a supervisor to sign off on blank checks to cover any bills that might accrue before a regularly scheduled township meeting.

Similar circumstances will not happen again, Smith said, because the township has made changes to its checking procedures and to its computer software.

Smith told the judge that audits revealed Christy had written herself $142,000 in unauthorized pay.

The balance of the restitution is money the township paid in IRS penalties, accounting fees and legal fees. The restitution the township is seeking does not include the salary Christy earned.

Because the township has been reimbursed $147,000 from it's insurance company, Christy was ordered to repay the insurance company and the balance to the township.

"Our priority is full and timely restitution to the taxpayers," Smith said.

Before sentencing Christy, Judge Shaffer reminded her that she had pleaded guilty to the crimes, and questioned if her attorney's explanation implied she now was asserting her innocence.

Christy said she accepts responsibility, and she cried while reading a brief statement that apologized to the court, her husband of 17 years and three children.

"I stand before you today with feeling of sincere remorse in regard to my actions. I can assure you there was no agenda to do this," she said.

"The unfortunate situation is due to my serious lapse in judgment and personal pressures.

"I will pay for this for the rest of my life."