Former State Rep. Joe Armstrong has been sentenced in a case involving his filing a false tax return. Armstrong received three years of probation, six months of which he will serve under house-arrest and will be electronically monitored. He must pay $99,943 in restitution to the IRS, $40,000 in fees to the government and   must serve 300 hours of community service. According to the U.S. Attorney’s Office, Armstrong failed to pay taxes on money he earned from selling cigarettes bought at a reduced rate before a tax rate increase.