Tartu County Court found Viktor Nukka, the mayor of Kallaste, a 1,000 population town northeast from Tartu, guilty of embezzlement.
Nukka, a member of the IRL Party, received an 18-month suspended sentence for embezzlement and forging documents, with the city's former head accountant Aive Laumets and senior accountant Kiira Leonova both receiving a one-year suspended sentence.
All three will also have to pay between 11,500 and 16,000 euros to the city in damages. Nukka and Laumets will have to pay more than 500 euros in court charges. Leonova will pay 1,800 euros.
According to the ruling, the three gave the city forged receipts for reimbursement or receipts for services or goods not connected to governing Kallaste. The two accountants also had a holiday in Turkey paid for by the city.
The total damage to the city was 42,500 euros.
All three pleaded guilty.