14 yo stealing

My 14 year old son finally admitted to me yesterday that he was the one who stole $120 from the rent money last month. He wrote a letter admitting this to my roommate and gave me his birthday/christmas money & gift cards to pay it back. My question is this; what else is an appropriate punishment? Please help! I need advice, he's never stolen (to my knowledge) before!

[overopiates]

Its tough.U could take things away.Do u give him money/alllowance/buy him things4no reason?I wouldnt GIVE him a dime without him earning it(really doing something that he may not enjoy).Give him the reality of how people work HARD for there money.He needs2realize that he not only stole money it was for rent.What if u couldnt have replaced it?Ur landlord wouldnt accept gift cards instead of money right.Maybe its time for him to start doing things to earn money then he doesnt get to keep it it will go toward rent.I suggest doing that1time let him think hes working really hard to have money2spend then when its time to pay him u say nope going to rent I want u2realize how hard WE work just to pay the bills.Just a thought