((a)) ** Penalty** Any person who fails to comply with any provision of section 7512(b) shall, in addition to any other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than one year, or both, together with the costs of prosecution.

((b)) ** Exceptions** This section shall not apply—

((1)) to any person, if such person shows that there was reasonable doubt as to (A) whether the law required collection of tax, or (B) who was required by law to collect tax, and

((2)) to any person, if such person shows that the failure to comply with the provisions of section 7512(b) was due to circumstances beyond his control.