(a) Criminal penalty.--A person who knowingly and willfully commits any act or causes to be done any act that violates any provision of this subchapter or knowingly and willfully omits to do any act or causes to be omitted any act that is required by any such provision commits a felony of the third degree.

(b) Corporate liability for penalty.--Any individual, director, officer or agent of a corporation who knowingly and willfully authorizes, orders or performs any of the acts or practices constituting in whole or in part a violation of any provision of this subchapter commits a misdemeanor of the third degree for the first offense and a misdemeanor of the first degree for a subsequent offense under this section without regard to any penalties to which that corporation may be subject under subsection (a).