Redemption of the Ghost (2002)

Convicted embezzler Witt Hampton escapes from prison and while hiding out in an isolated country barn is discovered by young Cassy and her brother Jack. After convincing them he's a friendly ghost that only they can see, the three new friends embark on one imaginative adventure after another until, inspired by their innocent spirits, Witt vows to redeem his crimes. But, a by-the-book sheriff-who has sworn to personally put Hampton back behind bars-is closing in, and Witt may never get the chance to finally set things right.