A former bookkeeper of a Kapa­lama interior design company began serving an 18-month jail term Tuesday for stealing more than $115,000 from her former employer over a 21-month period in 2009 and 2010.

The jail term is part of Kelsey Palisbo’s five-year probation sentence for theft, money laundering and 102 counts of forgery.

Circuit Judge Randal K.O. Lee ordered Palisbo, 28, to begin serving the jail term immediately and to perform 100 hours of community service when she is released. Lee also ordered Palisbo to pay back the $115,108 she stole from Kreative Kama­aina Enterprises, though he said he doubts she will ever be able to pay back all the money she stole.

Her lawyer Travis Stephens said Palisbo was in financial straits when she took the money, having to support a young daughter without help from her boyfriend, with whom she no longer had a relationship.

Palisbo said she also couldn’t count on help from her family because her father had just been laid off.

"I was stuck. I just wanted to keep a roof over our heads, have electricity and water, have food," she said.

Prosecutor Chris Van Marter said in looking at Palisbo’s expenditures, no one can say that she spent all the money on life’s necessities. "Impossible, and it’s almost a joke to say it," he said.

Van Marter said Palisbo spent tens of thousands of dollars for car parts and at discount stores Ross, Target and Walmart. He said Palisbo also spent the money on restaurants and travel.

Palisbo admitted she stole the money during a period in which she knew the company was going through financial difficulties and having to cut employees’ wages.

Van Marter said Palisbo stole the money by writing company checks made payable to her, then covered up her theft by entering false entries in the company books. Investigators were able to track how Palisbo spent the stolen money because she deposited the checks into her bank account, then made purchases using her bank card.

The owner of the company discovered the theft in October 2010.