of the amounts used by the candidate or committee in violation of section 103(c) in connection with the election. (c) Criminal penalties (1) Imposition of penalty Any person who knowingly and willfully commits a violation of this Act which involves the making, receiving, or reporting of any amounts— (A) aggregating $25,000 or more during a calendar year shall be fined under title 18, United States Code, or imprisoned for not more than 5 years, or both