In People v. Beck (1993) 17 Cal.App.4th 209, defendant was charged with multiple counts of grant theft and tax evasion. As part of a plea bargain, he entered a no contest plea to all but one count each of grand theft and tax evasion. ( Id. at p. 212.) The latter two counts were dismissed, with the stipulation the court could consider them for sentencing. ( Id. at p. 214.) The defendant was both sentenced to a prison term on the counts to which he pled no contest and ordered to pay restitution to the victims of the two dismissed counts. ( Id. at p. 215.)