I think restitution + interest is plenty of punishment for straight up theft.
Where do you draw the line in that? I mean, how long was bernie madoff (sp) sentenced?
If they altered documents (tests) for financial self interest(bonuses). It's like the accountant signing himself extra checks or paying personal bills with the company credit card.
This is just getting ppl twisted because of the proximity to ed and standardized testing, imo.