United States District Judge Gary L. Lancaster imposed a sentence of three years probation including one year of home confinement, one hundred hours of community service, and a fine of $250,000 on Costa, age 46. Costa was also ordered to pay restitution of $44,500 to insurance companies for their losses in the case.

According to information presented to the court by Assistant United States Attorney James Y. Garrett, Costa practiced dentistry out of offices in the Oakland section of Pittsburgh and in Murrysville. He and associates of his practice falsely billed insurance carriers by exaggerating the services provided to patients, often in order to generate funds to cover the cost of waiving the collection of copay amounts owed by patients under the terms of their insurance plans.

Prior to imposing sentence, Judge Lancaster stated that Costa's participation in a fraudulent scheme as a dentist despite his enjoyment of substantial financial success in real estate development was troubling. However, due to the relatively small loss from the fraud, Costa's extensive involvement in charitable causes, and his previously unblemished character, the Judge stated that the embarrassment caused to the defendant's family by the conviction, combined with the imposition of a maximum fine and the other restrictive provisions of the sentence were sufficient to protect society and deter any future crimes by the defendant.

Ms. Buchanan commended the Federal Bureau of Investigation for the investigation leading to the successful prosecution of Costa.