(a) Offense defined.— A person who, in connection with, as a part of or in addition to engaging in human trafficking, willfully or with intent to defraud, fails or refuses to pay wages for or otherwise causes financial harm to an individual in connection with labor services rendered commits:

1. (1) A misdemeanor of the third degree if the amount owed to the individual is less than $2,000.

2. (2) A felony of the third degree, if:

   1. (i) the amount owed to the individual is equal to or greater than $2,000;
   2. (ii) the failure or refusal constitutes a second or subsequent violation of this section; or
   3. (iii) the person falsely denies the amount due or the validity of the debt.