Section 388. Aggravated corruption

Aggravated corruption is punishable by imprisonment for a term not exceeding 10 years. In determining whether the corruption is aggravated, particular weight shall be given to whether the act
  1. a.
    was carried out by or toward a public official or any other person by violating the special trust attached to his position, office or assignment,
  2. b.
    whether it resulted or could have resulted in a considerable financial advantage,
  3. c.
    whether there was a risk of considerable harm of a financial or other nature, and
  4. d.
    whether false accounting information was recorded or false accounting documentation or false annual accounts were prepared.