3(1)When considering the appropriate amount of a penalty to be imposed under paragraph 2, the Scottish Ministers must have regard to—
(a)the seriousness of the failure,
(b)the nature of the failure in other respects.
(2)It is material for the purpose of sub-paragraph (1)—
(a)whether the failure was deliberate,
(b)if the failure is attributable to recklessness or negligence, the degree involved.
(3)The Scottish Ministers may consult such person or body as they consider appropriate when considering—
(a)whether to impose a penalty,
(b)the appropriate amount of the penalty.