Section 372. Aggravated fraud

Aggravated fraud is punishable by imprisonment for a term not exceeding six years. In determining whether the fraud is aggravated, particular weight shall be given to whether
  1. a.
    it resulted in considerable financial damage,
  2. b.
    it resulted in a loss of welfare or risk to life or health,
  3. c.
    it was committed on multiple occasions or over an extended period of time,
  4. d.
    it was committed by multiple persons acting together or shows signs of being systematic or organised,
  5. e.
    the offender purported to hold or abused a position, office or assignment,
  6. f.
    false accounts or accounting documentation have been kept or prepared, or
  7. g.
    the offender misled the public or a wider circle of persons.