The reason why the size of your company is taken into account when choosing a penalty level is that companies have a different capacity to pay. CBS wants to take this into account. The tariff table explains how the size class of a company is determined.
In the rate table, a distinction is made between the first and the second fine to be imposed. This has to do with the fact that the administrative fine is a sanction that is not imposed conditionally; the administrative fine must be paid. In order not to burden you immediately with the highest possible fine, it has been decided to divide the administrative fine into a first and a second violation.