Businessman Albert Hee has been sentenced to 46 months in federal prison on charges that he took millions of dollars from his telecommunications company, Waimana Enterprises, to pay for personal expenses — including massages.

U.S. District Judge Susan Oki Mollway recommended that Hee serve his sentence at a medical facility in Minnesota because of health problems. She ordered him to surrender to authorities April 4, although he may appeal.

Hee was also ordered to pay $442,493 in fines, restitution and assessments. He was convicted last July on six counts of filing false income tax returns and one count of impeding the IRS from correctly calculating and collecting his tax.

Waimana provides telecommunication services on Hawaiian homesteads through subsidiaries Sandwich Isles Communications Inc. and Clearcom Inc.

Hee is the brother of former state Sen. Clayton Hee.