(a) Offense defined.--

(1) It shall be unlawful for any person to operate, conduct, offer or expose sports wagering for play or to accept a bet or wager associated with sports wagering from any person physically located in this Commonwealth which at the time of play that is not within the scope of a valid sports wagering certificate issued by the board under this chapter.

(2) It shall be unlawful for any person to knowingly provide services with respect to any sports wagering or bet or wager specified in paragraph (1).

(b) Grading of offense.--A person who violates subsection (a) commits a misdemeanor of the first degree. For a second or subsequent violation of subsection (a), a person commits a felony of the second degree.

(c) Penalties.--

(1) For a first violation of subsection (a), a person shall be sentenced to pay a fine of:

(i) not more than $150,000, if the person is an individual;

(ii) not less than $150,000 nor more than $300,000, if the person is a licensed manufacturer or supplier; or

(iii) not less than $300,000 nor more than $600,000, if the person is a licensed gaming entity.

(2) For a second or subsequent violation of subsection (a), a person shall be sentenced to pay a fine of:

(i) not more than $300,000, if the person is an individual;

(ii) not less than $300,000 nor more than $600,000, if the person is a licensed manufacturer or supplier; or

(iii) not less than $600,000 nor more than $1,200,000, if the person is a licensed gaming entity.

(d) Forfeiture.--If a person engages in sports wagering from a location where sports wagering is unauthorized, the person shall forfeit all winnings and any forfeited winnings shall be deposited into the Compulsive and Problem Gambling Treatment Fund established under section 1509(b) (relating to compulsive and problem gambling program).

(e) Tax liability.--A person who offers sports wagering without a valid sports wagering certificate shall be liable for all taxes required by this chapter in the same manner and amounts as if the person were a licensee.