Member States shall take the necessary measures to ensure that a legal person held liable pursuant to Article 17 is punishable by effective, proportionate and dissuasive sanctions, which shall include criminal or non-criminal fines and may include other sanctions, such as:
(a)
exclusion from entitlement to public benefits or aid;
(b)
temporary or permanent disqualification from the practice of commercial activities;
(c)
placing under judicial supervision;
(d)
a judicial winding-up order;
(e)
temporary or permanent closure of establishments which have been used for committing the offence.