I'd say sentence both of them to 50 years in prison without parole plus expropriation of ALL their assets. Too many people have suffered from their deeds
They look upon Fraud as a greater Crime than Theft, and therefore seldom fail to punish it with Death; for they alledge, that Care and Vigilance, with a very common Understanding, may preserve a Man's Goods from Thieves, but Honesty has no fence against superior Cunning; and since it is necessary that there should be a perpetual Intercourse of Buying and Selling, and dealing upon Credit, where Fraud is permitted and connived at, or has no Law to punish it, the honest Dealer is always undone, and the Knave gets the advantage. I remember when I was once interceding with the King for a Criminal who had wronged his Master of a great Sum of Money, which he had received by Order, and ran away with; and happening to tell his Majesty, by way of Extenuation, that it was only a Breach of Trust; the Emperor thought it monstrous in me to offer, as a Defence, the greatest Aggravation of the Crime: and truly I had little to say in return, farther than the common Answer, that different Nations had different Customs; for, I confess, I was heartily ashamed.