Where a sentence of imprisonment is less than 24 months, a court is required to consider community service as an alternative sentencing option and cannot simply conclude it is "not an option" without proper justification. Courts must properly consider all relevant mitigating factors including guilty pleas, first offender status, recovery of stolen funds, age, family circumstances, and employment consequences when determining an appropriate sentence. Sentencing decisions must be based on proved facts, and a court misdirects itself when it considers unproven allegations (such as multiple victims where none were established in evidence). The recovery of stolen funds is a material mitigating factor that must be taken into account. A fine combined with a suspended sentence may be more appropriate than immediate imprisonment for a first offender who has pleaded guilty and where the stolen property has been recovered, even where the offence is serious.