1. Social Security fraud shall be punished with imprisonment for two to six years and a fine of double to six times the amount defrauded when any of the following circumstances apply in the commission of the crime:
a) That the amount of the defrauded contributions or undue refunds or deductions exceeds one hundred and twenty thousand euros.
b) That the fraud was committed within an organization or criminal group.
c) That the use of interposed natural or legal persons or entities without legal personality, businesses or fiduciary instruments, or tax havens or zero-tax territories conceals or hinders the determination of the identity of the person liable to Social Security or the perpetrator of the crime, the determination of the amount defrauded, or the assets of the person liable to Social Security or the perpetrator of the crime.
2. All the other provisions contained in Article 307 shall apply to the cases described in this article.
3. In these cases, in addition to the penalties indicated, the responsible party shall be subject to the loss of the possibility of obtaining public subsidies or aid and the right to enjoy tax or Social Security benefits or incentives for a period of four to eight years.