(a) Penalidad.— Toda persona que incumpla con cualquier obligación impuesta bajo la sec. 33333(b) de este título, en adición de otras penalidades establecidas por el Código, incurrirá en un delito grave de tercer grado.
(b) Excepciones.— Las disposiciones del inciso (a) de esta sección no aplicarán:
(1) A una persona que demostrare que existe duda razonable en cuanto a
(A) Si la ley requiere el recaudo de dicho impuesto, o
(B) quien es requerido por ley para recaudar la contribución, y
(2) a una persona que demostrare que dejó de cumplir con las disposiciones de la sec. 33333(b) de este título por circunstancias fuera de su control.
(3) Para propósitos de la cláusula (2) de este inciso, la insuficiencia de fondos no será considerada como circunstancias fuera del control de una persona.
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