83.12. 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 foreseeable character of the offence or the failure to follow recommendations or warnings to prevent it;
(3) the cost to society of repairing the harm or damage;
(4) the behaviour of the offender after committing the offence, in particular whether the offender attempted to cover up the offence or omitted to take rapid measures to prevent or limit the consequences or remedy the situation;
(5) 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; or
(6) the failure to take reasonable measures to prevent the commission of the offence or limit its effects despite the offender’s financial ability to do so, given such considerations as the size of the offender’s undertaking or the offender’s assets, turnover or revenues.
A judge who, despite the presence of an aggravating factor, decides to impose the minimum fine must give reasons for the decision.