For more than two decades, the chief financial officer of the Pflue­ger car company directed dealerships to pay for the personal expenses of father and son James and Alan Pflue­ger as business costs, a federal judge said Thursday.

CFO Randall Kurata had been doing that for nearly the entire 26 years he had been working for the Pflue­gers, U.S. District Judge Leslie E. Koba­ya­shi said.

The judge attributed Kurata’s actions to blind loyalty since he did not receive personal financial benefit.

She sentenced Kurata, 57, to five years of probation, during the first year of which he will be under electronically monitored home confinement. She also ordered him to pay a $40,000 fine and perform 200 hours of community service.

Kurata pleaded guilty May 18, 2012, to filing a false 2003 company tax return.

Alan Pflueger pleaded guilty on the same day to filing a false 2005 personal income tax return for failing to report as income the hundreds of thousands of dollars his company paid for his personal expenses.

When she sentenced Pflue­ger to 15 months in prison last month, Koba­ya­shi said she understands that he did not start the practice, but walked into an existing culture when he took over the reins of the dealerships from his father in 2002.

Kobayashi sentenced Pflue­ger’s executive assistant, Julie Ann Kam, to one year of probation last month for failing to report as income money the company paid for her corrective eye surgery and car payments.

The judge is scheduled to sentence Los Angeles accountant Dennis Lawrence Duban in January for conspiracy and for preparing a false income tax return.

Kobayashi found the last defendant, James Pflue­ger, not guilty following a bench trial in January to criminal charges in connection with Duban’s preparation of Pflue­ger’s income tax returns and actions Duban took to conceal Pflue­ger’s profits from the sale of a commercial property in California.