148AD. The Circuit Court or the decision maker, as appropriate, in considering the sanction (if any) to be imposed on a landlord pursuant to subsection (4)(a) or (5) of section 148X or confirmed or given under section 148AA(3) or 148AB(2), shall take into account the circumstances of the improper conduct concerned (including the factors occasioning it) and, without prejudice to the generality of the foregoing, may have regard to—

(a) the need to ensure that any sanction imposed—

(i) is appropriate and proportionate to the improper conduct,

(ii) if applicable, will act as a sufficient incentive to ensure that any like improper conduct will not occur in the future, and

(iii) if applicable, will act in the public interest to encourage compliance with this Act,

(b) the seriousness of the improper conduct,

(c) if the landlord has, under section 148W(1), acknowledged the improper conduct,

(d) the extent of any failure by the landlord to co-operate with the investigation concerned of the improper conduct by the landlord,

(e) any explanation by the landlord for the improper conduct or failure to co-operate with the investigation concerned,

(f) any gain (financial or otherwise) made by the landlord or by any person in which the landlord has a financial interest as a consequence of the improper conduct,

(g) the amount of any loss suffered or costs incurred as a result of the improper conduct and any steps taken by the landlord to remediate the loss suffered or costs incurred,

(h) the duration of the improper conduct,

(i) if applicable, a re-occurrence of the improper conduct by the landlord,

(j) if applicable, the continuation of the improper conduct after the landlord was notified of the investigation concerned,

(k) if applicable, the extent and timeliness of any steps taken to end the improper conduct and any steps taken for remedying the consequences of the improper conduct, and

(l) whether a sanction has previously been imposed under this Part on the landlord on foot of a similar occurrence of improper conduct.]