(ii) fined not less than 300 percent of the amount involved in the violation and not more than the greater of– (i) $50,000; or (ii) 1,000 percent of the amount involved in the violation; or (iii) both imprisoned under clause (i) and fined under clause (ii). (2) In any criminal action brought for a violation of any provision of this Act or of chapter 95 or chapter 96 of Title 26, 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 Commission under subsection (a)(4)(A) of this section which specifically deals with the act or failure to act constituting such violation and which is still in effect. (3) In any criminal action brought for a violation of any provision of this Act or of chapter 95 or chapter 96 of Title 26, 0the 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 Commission under subparagraph (a)(4)(A); (B) the conciliation agreement is in effect; and (C) the defendant is, with respect to the violation involved, in compliance with the conciliation agreement. ***** 251