Any person who knowingly makes a false statement, representation or certification in any list, record or other document required to be maintained pursuant to this act or who intentionally or deliberately refrains from complying with this act shall be assessed a civil penalty of not more than $10,000, or shall be guilty of a criminal offense classed as a misdemeanor of the first degree, or both. Any employer or supplier who willfully or recklessly prepares a Material Safety Data Sheet for the purpose of withholding or falsifying relevant information concerning the nature and severity of the hazardous nature of the substance shall be assessed a civil penalty of not more than $10,000 or shall be guilty of a criminal offense classed as a misdemeanor of the first degree, or both.