Section 393. Aggravated accounting violation

Aggravated accounting violations are punishable by imprisonment for a term not exceeding six years. In determining whether an accounting violation is aggravated, particular weight shall be given to whether
  1. a.
    false or misleading information or an incorrect document has been used,
  2. b.
    it was committed over an extended period of time,
  3. c.
    it was committed by a person who violated the special trust attached to his position or function,
  4. d.
    it led to a considerable financial advantage,
  5. e.
    there was a risk of significant harm of a financial or other nature, or
  6. f.
    it made it difficult to inspect the enterprise.