a) When the amount due is under $300, the following are guilty of a Class 4 felony:

1. 1) any retailer of cannabis who:

2. A) fails to file a return;

   1. B) willfully fails or refuses to make any payment to the Department of the Tax imposed by the Law; or
   2. C) files a fraudulent return; or
3. 2) any officer or agent of a corporation engaged in the business of selling cannabis to purchasers located in this State who signs a fraudulent return filed on behalf of the corporation; or
4. 3) any accountant or other agent who knowingly enters false information on the return of any taxpayer under the Law.

b) When the amount due is $300 or more, the following are guilty of a Class 3 felony:

1. 1) any retailer of cannabis who files, or causes to be filed, a fraudulent return; or
2. 2) any officer or agent of a corporation engaged in the business of selling cannabis to purchasers located in this State who files or causes to be filed or signs or causes to be signed a fraudulent return filed on behalf of the corporation; or
3. 3) any accountant or other agent who knowingly enters false information on the return of any taxpayer under the Law.

f) Any person who fails to keep books and records or fails to produce books and records for inspection, as required by Section 423.145, is liable to pay to the Department, for deposit in the Tax Compliance and Administration Fund, a penalty of:

1. 1) $1,000 for the first failure to keep books and records or failure to produce books and records for inspection, as required by Section 423.145; and
2. 2) $3,000 for each subsequent failure to keep books and records or failure to produce books and records for inspection, as required by Section 423.145.

h) A person commits the offense of tax evasion under the Law when he or she knowingly attempts in any manner to evade or defeat the Tax imposed on him or her or on any other person, or the payment of that Tax, and he or she commits an affirmative act in furtherance of the evasion.

1. 1) As used in this Section, "affirmative act in furtherance of the evasion" means an act designed in whole or in part to:

   1. A) conceal, misrepresent, falsify, or manipulate any material fact; or
   2. B) tamper with or destroy documents or materials related to a person's Tax liability.

2. 2) Two or more acts of tax evasion may be charged as a single count in any indictment, information, or complaint and the amount of Tax deficiency may be aggregated for purposes of determining the amount of Tax that is attempted to be, or is, evaded and the period between the first and last acts may be alleged as the date of the offense.

   1. A) When the amount of Tax, the assessment or payment of which is attempted to be, or is, evaded, is less than $500, a person is guilty of a Class 4 felony.
   2. B) When the amount of Tax, the assessment or payment of which is attempted to be, or is, evaded, is $500 or more but less than $10,000, a person is guilty of a Class 3 felony.
   3. C) When the amount of Tax, the assessment or payment of which is attempted to be, or is, evaded, is $10,000 or more but less than $100,000, a person is guilty of a Class 2 felony.
   4. D) When the amount of Tax, the assessment or payment of which is attempted to be, or is, evaded, is $100,000 or more, a person is guilty of a Class 1 felony.