The author's view in this passage is that in order to properly penalize a company in terms of cost, the penalty should take into account the detection ratios in order to deter future crime (lines 34-39). However, while this would serve a proper punishment and deterrent from crime in monetary terms, this would not be a just punishment because it would likely force those businesses to close and put many people out of work (lines 44-51).
Putting these two together, we get answer choice C, which states that the author would be most likely to agree with a penalty that would deter future crime without forcing the company to go under.
Answer choice D does not reflect the author's stance that the penalty should not be so large as to force the company to go out of business and cause mass unemployment.
I hope this helps, please let me know if you have any other questions.