In those cases in which the Board determines that the imposition of a penalty is appropriate, the Board shall take into consideration the following factors, without limitations, in determining the amount of penalty: The extent to which the licensee derived any financial benefit from unprofessional or improper conduct; The willfulness of the unprofessional or improper conduct; The extent of actual or potential public harm caused by the unprofessional or improper conduct; and The cost of investigating and prosecuting the case against the licensee.