An analysis of current principles in fining and sentencing considers general sentencing goals and 16 specific factors used in sentencing. These include the extent of the potential and actual damage, the intent, the savings or gain derived from the offenses, the ability to pay, prior convictions, and the reasonableness of standards. The use of incarceration is recommended as a punishment in itself and not merely as a sanction for failure to pay a fine. Also recommended are higher fines for corporations than for individuals, and use of the Scandinavian 'day-fines' model, and the use of more flexible procedures for distinguishing between different types of cases. Additional recommendations are raising statutory maximum fines that are exceptionally low and identifying the factors that merit higher fines. Added sentencing tools recommended are forfeiture of property, court-ordered suspension or revocation of licenses, permits and other privileges; giving the courts supervisory powers; and use of partially suspended sentences. Also urged are restitution, compensation, and the posting of performance bonds. A total of 248 endnotes are included.