If there was a sympathetic participant in the criminal proceeding that became known as the Petters Ponzi scheme, it was accountant James Wehmhoff, a sideline player in the criminal case who expressed instant remorse and cooperated with federal authorities from Day One.

On Monday, U.S. District Court Judge Richard Kyle sentenced Wehmhoff, 69, to one year of home detention and two additional years of probation for his guilty pleas to two counts of tax fraud that involved filing false tax returns on behalf of Petters and others, including himself.

Kyle cited Wehmhoff's depth of assistance to the government as well as his frail health in allowing Wehmhoff to stay with his family rather than go to a medical facility such as the federal prison in Rochester.

"Mr. Wehmhoff committed a serious crime, no question about it," Kyle said before imposing sentence. "But I'm satisfied that this was an aberration, a mistake."

Wehmhoff, of Plymouth, was the eighth and last person to be sentenced for their roles in the Ponzi scheme and fraud. Wehmhoff, who was never directly involved in the Ponzi portion of the scheme, received the lightest sentence. He could have received 70 to 80 months in prison, according to federal sentencing guidelines.

But even government prosecutors found no reason to quibble with Kyle's sentence.

Assistant U.S. Attorney Tim Rank told Kyle that Wehmhoff's "remorse and shame" were genuine and that he "at all times took full responsibility" for what he did.

At his plea hearing nearly two years ago, Wehmhoff said "I lost my way" after he went to work with the Petters organization. On Monday, he said: "I want to get my life back on track. I am determined to be the person I was before I went to Petters."

With his family and friends looking on, Wehmhoff briefly bowed his head and then thanked the judge for the sentence.

During the 35-minute proceeding, Wehmhoff stood before Kyle with the assistance of a walker because of back, leg and knee problems that will require at least two years of therapy, said defense lawyer Andy Luger. Wehmhoff also has respiratory problems, according to Luger's pre-sentence memo.

"He is a good and honorable man except for his time with Tom Petters," said Luger. "He stands here ashamed of what he did, but he is a good man to the core."

Petters is serving a 50-year prison sentence for the $3.65 billion fraud scheme he led.

David Phelps • 612-673-7269