Add conditional to exclude a category

I’m using ACM to generate DFP tags on my entire website. I want to replace these ad units on posts of a specific category to display different ad units.

The conditional is defined for the category, but the ROS tags must be excluded on posts in this category.

I want to add a custom conditional with the following code:

/**
 * ACM: Custom conditional
 */
add_filter( 'acm_whitelisted_conditionals', 'my_acm_whitelisted_conditionals' );
function my_acm_whitelisted_conditionals( $conditionals ) {
    $conditionals[] = 'not_has_category';
    return $conditionals;
}

add_filter( 'acm_conditional_args', 'my_acm_conditional_args', 10, 2 );
function my_acm_conditional_args( $cond_args, $cond_func ) {
global $wp_query;
if ( in_array( $cond_func, array( 'has_category', 'has_tag' ) ) ) {
   if ( $wp_query->is_single == true ) {
        $cond_args[] = $wp_query->queried_object->ID;
    }
}
return $cond_args;
}

What modifications to the above code will exlude the DFP tags “if not has category”?

https://wordpress.org/plugins/ad-code-manager/