(a) Any owner or operator of any toll bridge, except the State of Arkansas, shall be punished as set forth in subsection (b) of this section if he or she shall knowingly and willfully:
(1) Fail or refuse to procure the data set forth in § 27-86-301;
(2) Fail or refuse to keep and maintain this record; or
(3) Fail to permit this record to be inspected by any interested party as herein provided.
(b) Upon conviction, the owner or operator shall be fined in any amount not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or imprisoned for a period not less than thirty (30) days nor more than one (1) year, or he or she may be both fined and imprisoned as provided herein.