Our appellate courts spend a lot of time writing about restitution. Consequently, so do I. Prior posts discuss some of the thornier restitution issues that come up from time to time. There’s this one on restitution for drug-buy money; this one on restitution to victims of unconvicted conduct; this one on restitution to government agencies; and this one on restitution and civil judgments. For an upcoming class I rolled those topics and others into a more comprehensive treatment of the subject. It’s available here. I welcome your thoughts on it—especially with regard to any issues it fails to address.
So outside of a specific statutory provision, corporations aren’t “victims” for the purpose of restitution, correct?