Section 71: Determination of appropriate punishment, etc.

(1) In determining the appropriate punishment to impose on conviction of a person under this Act, the Court shall take into consideration-
(a) the economic or financial condition or position of the public enterprise, whether it has failed or not;
(b) whether the future financial viability of the public enterprise is in jeopardy or peril; and
(c) the extent to which the act or omission of the offender has contributed to the economic adversity or failure of the public enterprise.
(2) The Court may order the confiscation of the property, movable or immovable, of a person convicted of an offence under this Act, of the value equal to the amount involved in the offence or of such other value as the Court may deem fair and just in the circumstance.
(3) A person convicted of an offence under this Act may voluntarily surrender property, movable or immovable, of the value equal to the amount involved in the offence or such other value as he may decide.
(4) A property confiscated or surrendered under this section shall be forfeited-
(a) to the public enterprise that suffered the loss; or
(b) in the case of a failed public enterprise, to the Commission for the benefit of that public enterprise; or
(c) to such other person who, in the opinion of the Court, deserves to be compensated for the loss suffered.
(5) Where, by reason of the confiscation or voluntary surrender of property under this section, there is full or substantial recovery of the amount involved in the offence, the Court may, if it deems it equitable, reduce or decline to impose the penalty specified in this Act for the offence.