The Night Dad Went to Jail
Tough topic, but something some kids have to deal with.
It seems like it would be useful for kids who had a parent who went to jail, to understand what's going on and try to remind them that it's not their fault and also for the parents to understand what the kid might be going through. There aren't a lot of books out there on this topic, unlike something like divorce. It's an unpleasant topic, but it's definitely something that there are kids going through who need help coming to terms with it.
I've seen this book in lists of "Bad Children's Books," like, ha ha, parents going to jail, but I think it treats the subject in a very respectful manner. It might be upsetting to children who aren't dealing with it, though, as I could see them being afraid it would happen to them.