Smith, whose full name is Earl J. Smith III, was taken into custody immediately by state police when the hearing ended about 10:30 p.m. local time and was taken to the county jail.

Because this was Smith's second reckless driving offense, the maximum penalties are 90 days in jail and up to a $500 fine. Smith was fined the maximum plus $39 in other costs.

Smith has 20 days to appeal the sentence, but his attorney, Kevin Hexstall, said that is unlikely.

"It was what we expected," Hexstall told The Denver Post by phone Tuesday night. "We knew he had an issue with respect to his driving record, which caused him to be exposed to the 90 days. The important thing is, he wanted to put this matter behind him.

"He respects the Bell family and feels terrible, because this is somebody who was a good friend of his. He knew it was possible jail time. He's 23, a tough kid. He could have had 90, he got 30, and he's going to handle these 30 days and be stronger."

According to Hexstall, Bell's mother, Wanda, considered "J.R. to be like a son" and wrote a letter stating she did not want Smith to go to jail. Bell's family has filed a wrongful death suit against Smith.

"It's not like something like this happens and you just move on," Smith said Tuesday during the hearing. "I can't talk to 'Dre. ? He's still a part of me."

Smith also apologized directly to Wanda Bell, who then blew him a kiss.

"I told her I wish the shoe was on the other foot," Smith said in court.

Nuggets vice president of Basketball operations Mark Warkentien declined comment when reached Tuesday night by The Post. The team later sent out a news release.

"We are fully aware of the legal proceedings involving J.R. Smith today and the judge's decision. J.R. Smith took responsibility for his role in this tragic accident that occurred in June 2007," Warkentien said in the statement. "The legal statutes mandate that J.R. serve time for driving recklessly, and he is grateful that the statutory sentence was reduced from 90 days to 30.

"We will continue to support J.R. during this difficult period and will have no further comment at this time."

Smith already had been suspended for two games at the beginning of the 2007-08 season after the crash.

Gelson also suspended Smith's driver's license for two years, which will take effect after his current license suspension ends in March 2010.

"It just tears me up that it went down like that," Smith said in court. "I take full responsibility for everything that happened, but it was an accident."

In court with Smith were family members, including his 4-month-old daughter and his father, Earl J. Smith Jr.

A Monmouth County grand jury did not indict Smith on any criminal charge related to the June 9, 2007, accident. Bell, 21, died of head injuries two days later.

With no indictment, the case was remanded to Municipal Court on traffic violations. Smith was charged with improper passing, failure to stop, speeding (67-plus mph in a 35 mph area), reckless driving and failure to wear a seat belt. All of the charges were merged into the reckless driving count to which Smith entered the plea.

"J.R.'s toughest emotions were revisiting the day he lost his friend," Hexstall said of Tuesday's proceedings. "That was more emotional than having to go to jail."

Smith drove a 2003 GMC Yukon around a stopped car and through a stop sign, according to authorities at the scene. Smith drove through the intersection and his SUV was struck by a car, they said. The Yukon overturned, and Smith and Bell were ejected.

Bell and Smith were classmates at St. Benedict's Prep in Newark, N.J., according to Harvey S. Grossman, who represents the Bell estate.

Gelson said she is suspending 60 days of the jail sentence as long as Smith completes the community service "visiting, spending time and interacting with sick children in hospitals," which he must document.

"I want this to be a very personal action" with the children, who are to be ages 5 to 15, Gelson said. Smith must meet with them in groups no larger than five for 15 minutes at a time.

Smith, who lives in New Jersey, joined the Nuggets via a trade in July 2006. He re-signed with the Nuggets in August 2008.

Benjamin Hochman: 303-954-1294 or bhochman@denverpost.com