Article L824-12 of the French Commercial code
Sanctions are determined taking into account: 1° The seriousness and duration of the misconduct or breach complained of; 2° The quality and degree of involvement of the person concerned; 3° The situation and financial capacity of the person concerned, having regard in particular to his assets and, in the case of a natural person, his annual income, in the case of a legal person his total turnover ; 4° Of…