In imposing a penalty for an offence against this Act, a court must take into consideration (in addition to any other matter the court considers relevant)—
(a) the extent of the harm caused or likely to be caused to the environment by the commission of the offence; and
(b) the practical measures that may be taken to prevent, control, abate or mitigate that harm; and
(c) the extent to which the person who committed the offence could reasonably have foreseen the harm caused or likely to be caused to the environment by the commission of the offence; and
(d) the extent to which the person who committed the offence had control over the causes that gave rise to the offence; and
(e)
whether, in committing the offence, the person was complying with orders from
an employer or a supervising employee.