Section 383. Aggravated misleading and false company information

Aggravated violations of section 382 are punishable by imprisonment for a term not exceeding six years. In determining whether the offence is aggravated, particular weight shall be given to
  1. a.
    the scale of the offence,
  2. b.
    the consequences of the offence,
  3. c.
    whether the offence/the act targeted the public or a wider circle of persons,
  4. d.
    whether the offence was committed on multiple occasions or over an extended period of time,
  5. e.
    whether the offence was committed by multiple persons acting together or shows signs of being systematic,
  6. f.
    whether the offender purported to hold or abused a position, office or assignment, or
  7. g.
    whether false accounts or accounting documentation were kept or prepared.