Britz v The State

The appellant, Karin Britz, was employed as a bookkeeper by Delmont Caldow Caterers (Pty) Ltd and was entrusted with access to the company’s bank accounts and payment systems. Between January 2006 and February 2010, she committed 81 counts of theft totalling approximately R3.9 million by making double payments: one legitimate payment to a creditor and a simultaneous fraudulent payment to herself, her husband, or her creditors. She pleaded guilty to all counts in terms of s 112(2) of the Criminal Procedure Act 51 of 1977. The Regional Court sentenced her to 15 years’ imprisonment and imposed a non-parole period of 10 years under s 276B of the Act, without inviting submissions from the parties on the non-parole order. Her appeals against sentence were refused by the trial court and the Gauteng Local Division, but she obtained special leave to appeal to the Supreme Court of Appeal.

The appeal was upheld in part. The sentence imposed by the trial court was set aside and substituted with a sentence of 10 years’ imprisonment, antedated to 1 November 2011. The non-parole period was removed.

This case reaffirms that sentencing courts must follow fair procedure before imposing a non-parole period under s 276B of the Criminal Procedure Act, including affording the parties an opportunity to be heard. It also provides guidance on proportionality in sentencing for serious white-collar crime and confirms the SCA’s willingness to interfere where there is a striking disparity between the sentence imposed and sentences in comparable cases.