He is not in jail, because no charges were filed and the prosecutor did not determine the punishment yet. Trial is set on October 2, 2023. So right now Sam in enjoying his life and creating a defensive strategy. I am sure, that on October 2, nothing will be decided and there will either second, third or another hearing, or the trial will be postponed. Even if he gets in jail, he wont be in regular jail. In US there are many private jail, and he will find himself a "7-star facility with high walls».
with the long days ahead, definitely, his lawyers know already how to get out of this situation. or at least not get a hard sentence from this failure.
with big money involved, i won't be surprised if he will make a deal to his favour. as he's awaiting trial from the comfort of his parents' home, we all know he's not just sitting and waiting, but for sure, he's also moving his funds without the authorities' knowledge.
hence, i don't think he will plead guilty in any of those criminal charges thrown to him.