A South Dakota lawyer was sentenced to three months in federal prison and ordered to pay $227,800 in restitution after pleading guilty to failing to pay the income and self-employment tax due to the IRS.

 Gregory Sperlich, 49, will serve one year of supervised release following his prison sentence.

 The tax case was for the years 2012 through 2015.

 IRS Special Agent in Charge Karl Stiften said in a statement, “Taxpayers have an obligation to pay their taxes. Willfully defrauding the government of what is owed can and will result in jail time.”