The sentence, handed down by a judge in State Supreme Court in Manhattan, caps a lengthy legal ordeal for Mr. Trump’s company, the Trump Organization, which was convicted in December of doling out off-the-books perks to some of its top executives.

One of the executives who orchestrated the scheme, Allen H. Weisselberg, pleaded guilty and testified at the company’s trial. He was sentenced on Tuesday to serve five months at the notorious Rikers Island jail complex.