Not taking steps to have cybersecurity in companies should be criminalized as well... I am a CEO and thinks CEO's should be held directly criminally responsible for this.
Finally, any nation that allows hackers to operate from within their borders should be subject to 100x over damages caused sanctions. Countries without strong governments to enforce this should have direct airstrikes conducted against the individual hackers.
Any nation that harbors international terrorists by not at least attempting to hold them accountable is implicitly operating an outsourced covert activities team. The actions of any such team should be considered representative of that country and thus this would be an act of guerilla warfare.
Obviously this would be too transparent if done in the span of a week.