Sec. 21. (a) A distributor or remote seller who knowingly:
(1) acts as a distributor or remote seller without a license;
(2) makes a false statement in a report under this chapter; or
(3) does not pay a tax for which the distributor or remote seller is liable under this chapter;
commits a Class B misdemeanor. However, the offense is a Level 6 felony if it is committed with intent to evade the tax imposed by this chapter or to defraud the state.
(b) Violations of this chapter described in subsection (a) may be reported to the department or the office of the attorney general.