Zito

David Rocco Zito owned an automobile body shop in Mountain View, California. He was a participant in a scheme to embezzle money from the California State Automobile Association (CSAA). By the time CSAA discovered the scheme, $386,390.32 had already been embezzled.

Zito was charged with conspiracy to commit grand theft (current Pen. Code, § 182, subd. (a) (1); grand theft (Pen. Code, §§ 484/487, subd. 1; and failure to file a tax return. (Rev. & Tax. Code, § 19406.) Also alleged was an enhancement for a loss greater than $100,000. (Pen. Code, § 12022.6, subd. (b).) According to the information, the events giving rise to the charges occurred between November 22, 1988, and April 30, 1990.

Zito pleaded no contest to grand theft and failure to file a tax return. He admitted the enhancement. The trial court sentenced him to four years in state prison. Zito was also ordered to pay $300,000 in direct restitution and a $10,000 restitution fine. (Gov. Code, § 13967.)

On appeal, Zito challenges the restitution order. He argues that the order: (1) violated the ex post facto prohibition; (2) did not identify the losses involved; (3) did not reflect whether CSAA had been reimbursed…