When, in accordance with the provisions of Article 31 bis, a legal entity is held responsible for the offenses set forth in this Title, the following penalties shall be imposed:
a) A fine of one to two times the amount defrauded or unduly obtained, if the offense committed by the natural person carries a prison sentence of more than two years.
b) A fine of two to four times the amount defrauded or unduly obtained, if the offense committed by the natural person carries a prison sentence of more than five years.
c) A fine of six months to one year, in the cases set forth in Article 310.
In addition to the aforementioned penalties, the responsible legal entity shall be barred from receiving public subsidies or aid and from enjoying tax or Social Security benefits or incentives for a period of three to six years. A ban on contracting with Public Administrations may also be imposed.
Subject to the rules established in Article 66 bis, Judges and Courts may also impose the penalties set out in letters b), c), d), e) and g) of paragraph 7 of Article 33.