42. In determining the penalty, the judge may take into account aggravating factors such as
(1) the intentional, negligent or reckless nature of the offence;
(2) the behaviour of the offender after committing the offence, as, for example, whether the offender attempted to cover it up;
(3) the increase in revenues or decrease in expenses that the offender obtained, or intended to obtain, by committing the offence or by omitting to take measures to prevent it; and
(4) the failure to take reasonable measures to prevent the commission of the offence despite the offender’s financial ability to do so, given such considerations as the size of the offender’s undertaking and the offender’s assets, turnover and revenues.
A judge who, despite the presence of an aggravating factor, decides to impose the minimum fine must give reasons for the decision.