Section 15 – Assessment of the corporate fine
(1) The basis for the assessment of the corporate fine shall be
1. the significance of the corporate crime
2. in the cases referred to in Section 3 (1), no. 2, also the seriousness and extent of the failure to take reasonable precautions to avoid corporate crimes.
(2) When assessing the corporate fine, the economic circumstances of the corporation shall be taken into account. In the cases of Section 9 (2) the turnover may not be taken into account.
(3) When assessing the corporate fine, the court shall weigh up the circumstances in so far as they speak for and against the corporation. In particular, the following shall be taken into account:
1. the alleged offence of the perpetrator of the corporate crime
2. the motives and objectives of the perpetrator of the corporate crime,
3. the weight, extent and duration of the corporate crime,
4. the manner in which the corporate crime is carried out, in particular the number of offenders and their position in the corporation,
5. the consequences of the corporate crime,
6. previous corporate crimes for which the corporation is responsible according to Section 3 (1), as well as precautions taken before the corporate crime to avoid and detect corporate crimes,
7. the efforts of the corporation to uncover the corporate crime and to repair the damage, as well as measures taken after the corporate crime to avoid and uncover corporate crimes,
8. the consequences of the corporate crime on the corporation.
(4) Section 51 (2) of the Criminal Code shall apply accordingly.