What is the penalty for suppressing or reducing social security contributions and any accessories, through the following conducts? I - Omitting fro...

What is the penalty for suppressing or reducing social security contributions and any accessories, through the following conducts?
I - Omitting from the company's payroll or from a document provided for by social security legislation employees, entrepreneurs, casual workers, or self-employed workers or those equated to them who provide services to them;
II - Failing to monthly record in the company's own accounting records the amounts deducted from the insured or owed by the employer or service recipient;
III - Omitting, totally or partially, revenues or profits earned, remunerations paid or credited, and other facts that generate social security contributions.

a) Imprisonment, from two to five years, and a fine.
b) Imprisonment, from two to five years, and a fine, with the possibility of reducing the penalty or applying only a fine under certain conditions.
c) Imprisonment, from one to eight years, and a fine.