In People v. McNeely (1994) 28 Cal. App. 4th 739 [33 Cal. Rptr. 2d 582] McNeely entered guilty pleas to various charged offenses in two cases with separate case numbers. (Id. at pp. 742-743.) At the same sentencing hearing, the trial court sentenced McNeely in both cases and ordered him to pay $ 93,000 in restitution under former Government Code section 13967, subdivision (c). (28 Cal. App. 4th at p. 743.) Court stated: "While a trial court can separately sentence a defendant on different cases at a single hearing, here the court combined the charges in both cases in imposing the prison term and ordering restitution. We do not believe this creates separate sentencing proceedings on the two cases. When a penal statute is ambiguous, it must be construed in the light most favorable to the defendant." (Id. at pp. 743-744.) Accordingly, we concluded the restitution order was limited to $ 10,000 and modified the judgment to reflect that limitation. (28 Cal. App. 4th at p. 744.)