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Most of the existing studies on sentencing have examined the effects of legal and extra legal factors on sanctions imposed for street crimes under sentencing guidelines systems. Very few studies, however, have extended this research to white-collar offenders. In the current study, we use official data collected by a state sentencing commission to explore whether guideline systems promote uniformity in white-collar sentencing by examining the effect of legal (offense severity, prior history) and extra legal (age, race, gender) factors on sanctions imposed. In addition, we test for variation in offender sentencing when contextual influences at both the judge and county level are considered. Theoretical and practical implications will be discussed.