Any person who shall fail to safely preserve the records required by Section 15 and Section 15a of this Act for the period of three (3) years, as required therein, in such manner as to insure permanency and accessibility for inspection by the Department, shall be guilty of a business offense and may be fined up to $5,000.
     This Section shall not apply if the violation in a particular case also constitutes a criminal violation of the Cigarette Tax Act.