Section 17. Penalties.--(a) Any vendor who shall intentionally neglect or refuse to make the return to the department, as required by this act, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine of not less than one hundred dollars ($100.00) or not more than five hundred dollars ($500.00), and costs of prosecution, or to undergo imprisonment for not more than six months, or both, in the discretion of the court.
(b) Any vendor who shall refuse to permit the department, or any agent appointed in writing by it, to examine his books, papers, invoices and other records, in and upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this act if no return was made, or who shall fail or refuse to maintain and keep for two years such records, invoices, bills of lading and other papers pertaining to the sale of tangible personal property as may be required by the department, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine of not less than one hundred dollars ($100.00) or more than five hundred dollars ($500.00), or to suffer imprisonment of not more than six months, or both, in the discretion of the court.