Any person, firm, or corporation who shall violate any of the provisions of this act, or who shall neglect to comply with any of the provisions of this act, or any person who shall make a false statement or false oath to any matter, fact, or thing in any statement required to be filed under the provisions of this act, shall be deemed guilty of a misdemeanor, and, upon conviction, shall be sentenced to pay a fine or penalty not to exceed three hundred dollars, together with the costs of prosecution.
47 P.S. § 326