OCALA, Florida, Oct. 19 -- The office of the U.S. Attorney for the Middle District of Florida issued the following news release: U.S. District Judge Roy Dalton, Jr. has sentenced Donald Edward Smith to five years in prison for conspiracy to commit wire fraud and to three years in prison for filing a false federal income tax return, the sentences to be served concurrently. In addition, the Court ordered Smith to pay $3,632,880.95 in restitution to his victims, including $245,753 to the IRS for t  more