Any person who willfully fails to report, pay or truthfully account for and pay over any license fee imposed by the provisions of this chapter, or willfully attempts in any manner to evade or defeat any such license fee or payment thereof, is guilty of a misdemeanor and subject to not more than one year imprisonment or a fine of $25,000.00 or both, and in the case of a person other than a natural person, to a fine of not more than $100,000.00 and shall in addition be liable for a penalty of three times the amount of the license fee evaded and not paid, collected or paid over, which penalty shall be assessed by the Commission and collected in accordance with the provisions of this chapter.