This is wrong and I'm glad he was at least held accountable financially but I think it's important to point out that A. This is really all about tips culture. If these people just got paid like regular employees, you wouldn't see owners stiffing them on wages. You don't see this type of thing in countries that just pay restaurant workers a typical wage. B. While this does seem like a lot of money, you're talking 100 employees over an extended period of time. Seems like a lot of the missing money was related to miscalculations, which shouldn't happen but is still important to point out. Bussers/cooks not getting correctly calculated OT tip rate splits is an example of one of the things they found. I'd be willing to bet a lot of restaurants get that kind of stuff wrong.