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When the amount due is $300 or more, any distributor or remote retail seller who files, or causes to be filed, a fraudulent return, or any officer or agent of a corporation engaged in the business of distributing or engaging in remote retail sales of tobacco products to retailers or and consumers located in this State who files or causes to be filed or signs or causes to be signed a fraudulent return filed on behalf of the corporation, or any accountant or other agent who knowingly enters false information on the return of any taxpayer under this Act is guilty of a Class 3 felony. When the amount due is $300 or more, any person engaged in the business of distributing or engaging in remote retail sales of tobacco products to retailers or and consumers located in this State who fails to file a return, willfully fails or refuses to make any payment to the Department of the tax imposed by this Act, or accepts money that is due to the Department under this Act from a taxpayer for the purpose of acting as the taxpayer's agent to make payment to the Department but fails to remit such payment to the Department when due is guilty of a Class 3 felony. When the amount due is under $300, any retailer who fails to file a return, willfully fails or refuses to make any payment to the Department of the tax imposed by this Act, or files a fraudulent return, or any officer or agent of a corporation engaged in the retail business of selling tobacco products to purchasers of tobacco products for use and SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468