(a) A person who violates any of the provisions of section 12 of this act shall be guilty of a misdemeanor of the third degree and upon conviction thereof shall be sentenced to pay a fine not exceeding two thousand five hundred dollars ($2,500) or suffer imprisonment not exceeding one (1) year, or both.(b) The disciplinary powers of the board shall be in addition to the penalties set forth in this section.(c) In addition to any other civil remedy, criminal penalty or discipline provided for in this act, the board may levy a civil penalty of up to ten thousand dollars ($10,000) on any person for a violation of any provision of this act. The board shall levy a civil penalty only after affording the accused party the opportunity for a hearing, as provided in Title 2 of the Pennsylvania Consolidated Statutes (relating to administrative law and procedure). The maximum civil penalty that may be levied by the board shall not be more than two hundred thousand dollars ($200,000) for any related series of violations. The board may not levy a civil penalty with respect to a violation for which the person has been fined or assessed a civil penalty by the accountancy regulatory authority of another state.(d) All fines and civil penalties imposed in accordance with this section shall be paid into the Professional Licensure Augmentation Account.1947, May 26, P.L. 318, § 16. Amended 1974, Dec. 30, P.L. 1122, No. 362, § 12, imd. effective. Reenacted and amended 1976, Dec. 8, P.L. 1280, No. 286, §12, imd. effective. Amended 1984 , March 7, P.L. 106, No. 23, §15, effective 4/1/1984; 1996, Dec. 4, P.L. 851, No. 140, § 15, effective in 60 days; 2008, July 9, P.L. 954, No. 73, §9, effective in 60 days [ 9/8/2008].