47.1. In determining the penalty, the judge shall take into account aggravating factors such as
(1) the intentional, negligent or reckless nature of the offence;
(2) the foreseeable character of the offence or the failure to follow recommendations or warnings to prevent it;
(3) the offender’s attempts to cover up the offence or failure to mitigate its consequences;
(4) the increase in revenues or decrease in expenses that the offender intended to obtain by committing the offence or by omitting to take measures to prevent it; and
(5) the offender’s failure to take reasonable measures to prevent the commission of the offence or mitigate its consequences despite the offender’s ability to do so.
A judge who, despite the presence of an aggravating factor, decides to impose the minimum fine must give reasons for the decision.