When, in accordance with the provisions of Article 31 bis, a legal entity is liable for the offenses covered in this Section, the following penalties shall be imposed:
a) A fine of three to five times the amount defrauded, if the offense committed by the natural person carries a prison sentence of more than five years.
b) A fine of two to four times the amount defrauded, in all other cases.
Subject to the rules established in Article 66 bis, the courts may also impose the penalties set forth in subparagraphs b) to g) of paragraph 7 of Article 33.