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delinquent 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 applicant has entered into an agreement approved by the Department to pay the amount due; (ii) had a license under this Act, the Cigarette Use 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; (iii) manufactures cigarettes, whether in this State or out of this State, and who is neither (a) a participating manufacturer as defined in subsection II(jj) of the "Master Settlement Agreement" as defined in Sections 10 of the Tobacco Product Manufacturers' Escrow Act and the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003; nor (b) in full compliance with Tobacco Product Manufacturers' Escrow Act and the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003; (iv) has been found by the Department, after SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468