In applying penalties imposed on legal entities, the provisions of rules 1 to 4 and 6 to 8 of the first paragraph of Article 66 shall apply, as well as the following:
1. In cases where they are established by the provisions of Book II, in order to decide on the imposition and extent of the penalties provided for in subparagraphs b) through g) of paragraph 7 of Article 33, the following shall be taken into account:
a) Their necessity to prevent the continuation of the criminal activity or its effects.
b) Their economic and social consequences, and especially the effects on workers.
c) The position held in the structure of the legal entity by the natural person or body that failed to fulfill the duty of control.
2. When the penalties provided for in subparagraphs c) through g) of paragraph 7 of Article 33 are imposed for a limited period, this period may not exceed the maximum term of imprisonment provided for if the offense were committed by a natural person.
For the imposition of the penalties provided for in subparagraph c) through g) for a period exceeding two years, one of the following two circumstances must be present:
a) That the legal entity is a repeat offender.
b) That the legal entity is used instrumentally for the commission of criminal offenses. This latter circumstance shall be understood to exist whenever the legal activity of the legal entity is less significant than its illegal activity.
When the liability of the legal entity, in the cases provided for in subparagraph b) of paragraph 1 of Article 31 bis, arises from a breach of the duties of supervision, monitoring, and control that is not of a serious nature, these penalties shall in any case have a maximum duration of two years.
For the permanent imposition of the sanctions provided for in subparagraphs b) and e), and for the imposition for a period exceeding five years of those provided for in subparagraphs e) and f) of paragraph 7 of Article 33, one of the following two circumstances must be present:
a) That the factual situation provided for in rule 5 of paragraph 1 of Article 66 applies.
b) That the legal entity is used instrumentally for the commission of criminal offenses. This latter situation will be understood to apply whenever the legal activity of the legal entity is less significant than its illegal activity.