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25 of the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003; or (5) a person, or any person who owns more than 15% 15 percent of the ownership interests in a person or a related party who: (A) (a) owes, at the time of application, any delinquent cigarette taxes that have been determined by law to be due and unpaid under this Act or any other tax Act administered by the Department, unless the license applicant has entered into an agreement approved by the Department to pay the amount due; (B) (b) had a license under this Act, the Cigarette Tax Act, the Tobacco Products Tax Act of 1995, or the Cigarette Machine Operator's Occupation Tax Act revoked within the past 2 years by the Department for misconduct relating to stolen or contraband cigarettes or has been convicted of a State or federal crime, punishable by imprisonment of one year or more, relating to stolen or contraband cigarettes; (C) (c) manufactures cigarettes, whether in this State or out of this State, and who is neither (i) a participating manufacturer as defined in subsection II(jj) of the "Master Settlement Agreement" as defined in Sections 10 of the Tobacco Product Products Manufacturers' Escrow Act and the Tobacco Products SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468