Martha's crime VERY different from Enron & Worldcomm criminals
I agree that she should be punished for the attempted coverup. Punished by a huge fine and maybe 1 year in proson simply as a deterrent to others. Why waste years of prison space on her for a crime that did not destroy people's financial lives? By the particular nature of her offense and the evidence, she was an easy high visibility prosecution.
Speaking of such, the Worldcomm and Enron crowd should lose ALL financial and personal assets and then do decades of hard time. They did destroy other people's retirement savings.