In determining the amount to be paid by a person as a civil penalty, the court must have regard to:
(a) the nature and extent of the contravention; and
(b) any environmental harm resulting from the contravention; and
(c) any financial saving or benefit the person stood to gain by committing the contravention; and
(d) whether the person has previously been found, in a proceeding under this Act, to have engaged in any similar conduct; and
(e) any other matter the court considers relevant.