C.__Is required to keep any records or supply any information and intentionally fails to keep the records or supply the information, at the time or times required by law or rule.

2.__Subsequent offense.__A person who violates subsection 1 when the person has a prior conviction for violation of this section or of section 184, 5330 or 5333 commits a Class C crime.__ Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.

3.__Additional penalties.__This section is in addition to other penalties provided by law.

4.__Presumption.__Proof that a person filed a federal income tax return for a taxable year gives rise to a presumption that the person was required to file a federal income tax return for that taxable year.

Sec. V-18. 36 MRSA §5333, as amended by PL 1989, c. 880, Pt. D, §4, is repealed and the following enacted in its place:

§5333.__False statements

1.__Making or aiding false tax return, statement or document.__ A person who knowingly makes and subscribes any return, statement or other document that contains or is verified by a written declaration that it is made under the penalties of perjury that the person does not believe to be true and correct as to every material matter or who knowingly aids or procures the preparation or presentation in a matter arising under this Part of a return, affidavit, claim or other document that is fraudulent or is false as to any material matter commits a Class D crime.

2.__Subsequent offense.__A person who violates subsection 1 when the person has a prior conviction for violation of this section or section 184, 5330 or 5332 commits a Class C crime.__ Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.

PART W

Sec. W-1. 37-B MRSA §806, sub-§2, as enacted by PL 1989, c. 464, §3, is repealed and the following enacted in its place: