as appropriate, to the accused’s income and assets, financial standing, obligations towards dependents and other factors affecting his or her ability to pay and to the financial gain or saving that resulted from, or was intended to result from, the offence.] Decisions on an alternative punishment in lieu of fines (cf. Art. 54) shall be without regard to the consideration of the accused’s ability to pay referred to in the first paragraph.] 1) 2) 1) L. 140/1998, 2. gr. L. 101/1976, 6. gr. 2) Art. 52 The period allowed for the payment of a fine, not however exceeding 6 months, shall be stated in the judgment, settlement or court ruling. … 1) 1) L. 49/2005, 82. gr. Art. 53 [If a fine is not paid, it shall be replaced by … imprisonment, unless the conduct was not culpable, in which case alternative punishment shall not be determined. [If a legal person is fined, alternative punishment shall not be determined.] ] 1) 2) 3) 1) L. 82/1998, 9. gr. L. 140/1998, 4. gr. L. 101/1976, 7. gr. 2) 3) Art. 54 [When a fine is specified, the court shall, in its judgment, ruling or settlement, determine the length of the alternative punishment, which shall be not less than 2 days and not more than 1 year.] If part of a fine has been paid, the [commissioner of police] who is responsible for enforcing the judgment imposing the fine shall determine a corresponding shortening of the imprisonment period; this shall be done in such a way that it will not be shorter than the minimum stated above, with a full day served in prison for a fine amount corresponding to part of a day. [… [Time served in prison in lieu of fines of up to ISK 300,000 which are not imposed by the courts and which the offender has accepted in written agreements with a commissioner of police [or police officer], shall be according to the following table. Fine Alternative (imprisonment) ISK 0–29,999 2 days ISK 30,000–59,999 4 days ISK 60,000–89,999 6 days ISK 90,000–119,999 8 days ISK 120,000–149,999 10 days ISK 150,000–179,999 12 days ISK 180,000–209,999 14 days 1) 2) 1) 3)