In addition to the interest and penalty prescribed in Subsection 10-205.01(g), any vendor willfully failing to remit to the Director the taxes actually collected under this Subdivision, or any user required to pay the tax pursuant to Section 10-205.01(c)(2) who willfully fails to remit the tax to the Director shall be guilty of a misdemeanor punishable in accordance with Section 1-123 of the Code.