Sec. U-3. 36 MRSA §1754-B, sub-§2-A is enacted to read:

2-A.__Making sales after revocation.__A person whose sales tax registration certificate has been revoked by the assessor pursuant to section 1757 who continues to make retail sales in this State commits a Class D crime.__Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.

Sec. U-4. 36 MRSA §1754-B, sub-§3, as enacted by PL 1995, c. 640, §3, is amended to read:

3. Failure to register. A person that who is required by this section to register as a retailer with the assessor and that who makes retail sales in this State without being so registered commits a Class E crime. When a person's sales tax registration certificate has been revoked by the assessor pursuant to section 1757, that person commits a Class D crime by continuing to make retail sales in this State.__Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.

Sec. U-5. 36 MRSA §2113, as repealed and replaced by PL 1997, c. 393, Pt. A, §42, is repealed and the following enacted in its place:

§2113.__Criminal penalties

1.__Violations; first offense.__A person who violates this Part for which a penalty is not provided by any other provision of law commits a Class E crime.__Except as otherwise specifically provided, violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.

2.__Violations; subsequent offenses.__A person who violates this Part for which a penalty is not provided by any other provision of law when the person has a prior conviction for violation of the same provision within the prior 3 years commits a Class D crime.__Except as otherwise specifically provided,