(i) fail to report, pay or truthfully account for and pay over a license fee, authorization fee, tax or assessment imposed under this part; or

(ii) attempt in any manner to evade or defeat a license fee, authorization fee, tax or assessment imposed under this part.

(7)(i) Except as set forth in subparagraph (ii), it shall be unlawful for an individual to use or possess a cheating or thieving device, counterfeit or altered billet, ticket, token or similar object accepted by a video gaming terminal or counterfeit or altered redemption ticket on the premises of an establishment licensee.

(ii) An authorized employee of a licensee or an employee of the board may possess and use a cheating or thieving device, counterfeit or altered billet, ticket, token or similar object accepted by a video gaming terminal or counterfeit or altered redemption ticket in performance of the duties of employment.

(8)(i) Except as set forth in subparagraph (ii), it shall be unlawful for an individual to knowingly possess or use while on the premises of an establishment licensee a key or device designed for the purpose of and suitable for opening or entering a video gaming terminal or redemption terminal that is located on the premises of the establishment licensee.

(ii) An authorized employee of a licensee or a member of the board may possess and use a device referred to in subparagraph (i) in the performance of the duties of employment.

(i) Is not licensed under this part.

(ii) Is prohibited from accepting employment from a licensee.

(1)(i) A person that commits a first offense in violation of 18 Pa.C.S. § 4902, 4903 or 4904 in connection with providing information or making any statement, whether written or oral, to the board, the bureau, the department, the Pennsylvania State Police, the Office of Attorney General or a district attorney as required by this part commits an offense to be graded in accordance with the applicable section violated. A person that is convicted of a second or subsequent violation of 18 Pa.C.S. § 4902, 4903 or 4904 in connection with providing information or making any statement, whether written or oral, to the board, the bureau, the department, the Pennsylvania State Police, the Office of Attorney General or a district attorney as required by this part commits a felony of the second degree.

(ii) A person that violates subsection (a)(2), (3), (4), (5), (6), (7), (8), (9), (10), (11), (12) or (17) commits a misdemeanor of the first degree. A person that is convicted of a second or subsequent violation of subsection (a)(2), (3), (4), (5), (6), (7), (8), (9), (10), (11), (12) or (17) commits a felony of the second degree.

(2)(i) For a first violation of subsection (a)(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), (11), (12) or (17), a person shall be sentenced to pay a fine of:

(ii) For a second or subsequent violation of subsection (a)(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), (11), (12) or (17), a person shall be sentenced to pay a fine of:

(i) Revoke the license of a person convicted of a criminal offense under this part or regulations promulgated under this part or committing any other offense or violation of this part or applicable law that would otherwise disqualify the person from holding the license.

(ii) Revoke the license of a person determined to have violated a provision of this part or regulations promulgated under this part that would otherwise disqualify the person from holding the license.

(iii) Revoke the license of a person for willfully and knowingly violating or attempting to violate an order of the board directed to the person.

(iv) Subject to subsection (g), assess administrative penalties as necessary to punish violations of this part.

(v) Order restitution of money or property unlawfully obtained or retained by a licensee.

(vi) Enter cease and desist orders which specify the conduct which is to be discontinued, altered or implemented by a licensee.

(vii) Issue letters of reprimand or censure, which letters shall be made a permanent part of the file of the licensee so sanctioned.

(2)(i) If the board refuses to issue or renew a license, suspends or revokes a license, assesses civil penalties, orders restitution, enters a cease and desist order or issues a letter of reprimand or censure, the board shall provide the applicant or licensee with written notification of its decision, including a statement of the reasons for its decision, by certified mail within five business days of the decision of the board.

(ii) The applicant or licensee shall have the right to appeal the decision in accordance with 2 Pa.C.S. Chs. 5 Subch. A (relating to practice and procedure of Commonwealth agencies) and 7 Subch. A (relating to judicial review of Commonwealth agency action).