Factors for determining level of punishment guide sentencing to consider company size, business nature, public injury, default nature and repetition. Section 446A requires courts to consider company size, business nature, injury to public interest, nature of the default, and repetition of the default when deciding fines or imprisonment. Section 446B limits penalties for One Person Companies and small companies for specified defaults to not more than one-half of the minimum or maximum penalties otherwise prescribed, and applies to the officer in default.