The acts referred to in the preceding article shall be punished with a prison sentence of two to six years and a fine of eight to twenty-four months when any of the following circumstances apply:
1. When financial harm is caused or may be caused to a large number of people or may place them in a serious economic situation.
2. When any of the creditors suffers economic harm exceeding 600,000 euros.
3. When at least half of the amount of the bankruptcy claims is held by the Public Treasury, whether state, regional, local or provincial, and the Social Security Administration.