Andrew John Duffy pleaded guilty in Ballarat Magistrates Court last week to stealing $77,733 from Ballarat Toyota by using an unauthorised receipt book to issue receipts to customers paying with cash or cheque.

The 45-year-old man's offending was motivated by large debts in 2007 that he thought he would not be able to meet, including a mortgage, personal loans, payments on two vehicles and private school fees.

He used $30,000 of the stolen money to pay a car lease.

Duffy was yesterday sentenced to nine months' jail, with six months suspended for two years. He was ordered to pay $77,733.20 compensation.

Magistrate Kay Robertson told Duffy he was trying to sustain a lifestyle that was beyond his regular income.

She said it was unfortunate he did not learn from a similar crime he committed three years ago while employed at the Shepparton branch of the National Australia Bank, where he took out an illegal loan.

"This calls for general and specific deterrence because it was a breach of trust," Ms Robertson said.

The court had been told one of Duffy's responsibilities while working at Ballarat Toyota included receiving deposits from customers. Over a four-month period he issued unauthorised receipts up to 12 times.

In March, Duffy made a full admission to the company's principal dealer that he had stolen the money.

Duffy suffered substantial consequences from the thefts, losing his marriage, home and job.

In sentencing, Ms Robertson took into account the fact that Duffy had contributed to the community and that a friend was prepared to give him employment.

She said he was co-operative with police, remorseful and had reasonably good prospects for rehabilitation.