A controlling person, officer, or director may not withdraw funds or cause his funds or those of his immediate family or any other depositor to be withdrawn knowing that due to financial difficulties the association is about to suspend operations or go into conservatorship, receivership, reorganization, or liquidation. Any controlling person, officer, or director who violates subsection (a) of this section, upon conviction, shall: Be sentenced to imprisonment in the penitentiary for not more than 10 years; Be fined not more than $100,000; and Make full restitution.