53 (1) Subject to subsection (3), in determining a penalty under section 51, the court shall consider each of the following circumstances to be aggravating factors: 1. The defendant committed the offence intentionally or recklessly. 2. In committing the offence, the defendant was motivated by a desire to increase revenue or decrease costs. 3. The defendant committed the offence despite having been warned by the Ministry of circumstances that subsequently became the subject of the offence. 4. After the commission of the offence, the defendant, i. attempted to conceal the commission of the offence from the Ministry or other public authorities, ii. failed to co-operate with the Ministry or other public authorities, iii. failed to take prompt action to mitigate the effects of the offence, including action to compensate persons for loss or damage that resulted from the commission of the offence, or iv. failed to take prompt action to reduce the risk of similar offences being committed in the future. 5. Any other circumstance that is prescribed by the regulations as an aggravating factor. Severity of penalty (2) Subject to subsection (3), the severity of a penalty under section 51 shall reflect the number of aggravating factors that apply under subsection (1) and the seriousness of the particular circumstances of each of those aggravating factors. Reasons (3) If the court decides that an aggravating factor that applies under subsection (1) does not warrant a more severe penalty, the court shall give reasons for that decision. Compliance with order not a mitigating factor (4) Without limiting the court’s ability to consider other mitigating factors and the particular circumstances of the severity of the offence, and subject to subsection (5), the court shall not consider compliance with an order issued under this Act in response to the offence to be a mitigating factor in determining a penalty under section 51. Reasons (5) If the court decides that compliance with an order issued under this Act in response to the offence warrants a less severe penalty, the court shall give reasons for that decision. Administrative penalty (6) If an order is made requiring a person to pay an administrative penalty under section 57 in respect of a contravention and the person is also convicted of an offence in respect of the same contravention, the court, in determining a penalty under section 51, shall consider the order to pay the administrative penalty to be a mitigating factor and, if subsection 51 (4) or (5) applies, may impose a fine of less than the minimum fine provided for in that subsection. Other matters (7) If a person is required to submit emission allowances under paragraph 2 of subsection 14 (7) in respect of a contravention and the person is also convicted of an offence in respect of the same contravention, the court, in determining the penalty under section 51, shall consider the obligation to submit those emission allowances and credits to be a mitigating factor and may impose a fine of less than the minimum fine provided for in subsection 51 (4) or (5). Same (8) Upon convicting a person of an offence, the court may make such other orders as the court considers appropriate in the circumstances.