Section 325. Aggravated misappropriation

Aggravated misappropriation is punishable by imprisonment for a term not exceeding six years. In determining whether the misappropriation is aggravated, particular weight shall be given to whether
  1. a.
    the value of the misappropriated assets is considerable,
  2. b.
    the misappropriation has gone on for an extended period of time,
  3. c.
    it was committed by violating a special trust attached to a position, an office or an assignment, or
  4. d.
    false accounts or accounting documentation have been kept or prepared.