Sixty-one-year-old Linda Swain-Armstrong pleaded guilty in March to one count of filing a false return for Swain Construction Inc. and hiding some of the company's income between 2002 and 2005.
Prosecutors say she cashed some checks the construction company received and used the cash to pay employees without paying employment taxes on the money.
The U.S. attorney's office says a judge sentenced Swain-Armstrong on Tuesday. She must pay nearly $104,000 in restitution to the IRS.
