; (2) fined not less than 300 percent of the amount involved in the violation and not more than the greater of— (A) $50,000; or (B) 1,000 percent of the amount involved in the violation; or (3) both imprisoned as provided under paragraph (1) and fined as provided under paragraph (2). (e) Effect of Conciliation Agreements (1) Evidence of lack of knowledge and intent In any criminal action brought for a violation of any provision of this Act or of chapter 95 or 96 of the Internal Revenue Code of 1986, any defendant may evidence their lack of knowledge or intent to commit the alleged violation by introducing as evidence a conciliation agreement entered into between the defendant and the Administration under section 373(c)(1) which specifically deals with the act or failure to act constituting such violation and which is still in effect. (2) Consideration by courts In any criminal action brought for a violation of any provision of this Act or of chapter 95 or 96 of the Internal Revenue Code of 1986, the court before which such action is brought shall take into account, in weighing the seriousness of the violation and in considering the appropriateness of the penalty to be imposed if the defendant is found guilty, whether— (A) the specific act or failure to act which constitutes the violation for which the action was brought is the subject of a conciliation agreement entered into between the defendant and the Administration under section 373(c)(1); (B) the conciliation agreement is in effect