When, in accordance with the provisions of Article 31 bis, a legal entity is held liable for the offenses covered by the three preceding articles, the following penalties shall be imposed:
a) A fine of two to five years or five to twelve times the value of the damage caused, whichever is greater, in cases involving offenses punishable by imprisonment for more than three years.
b) A fine of one to three years or three to eight times the value of the damage caused, whichever is greater, in all other cases.
Subject to the rules established in Article 66 bis, judges and courts may also impose the penalties set forth in subparagraphs b) through g) of paragraph 7 of Article 33.