shall be liable to a custodial sentence not exceeding three years or a monetary penalty. 2. If the offender acts in a professional capacity or for personal gain, he or she shall be liable to a custodial sentence not exceeding five years or to a monetary penalty. 3. If the offender acts through negligence, he or she shall be liable to a monetary penalty not exceeding 180 daily penalty units. 4. Compliance with the duty to report under Article 27 paragraph 2 may be regarded as grounds for mitigating the penalty.
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