3. Date of prior conviction. For purposes of this section, the date of prior conviction under this section must precede the commission of the offense being enhanced by 10 years or less. The date of conviction is deemed the date sentence is imposed.

Sec. V-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2-A.__Making sales after revocation.__A person whose sales tax registration certificate has been revoked by the assessor pursuant to section 1757 who continues to make retail sales in this State commits a Class D crime.__Violation of this subsection is a strict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. V-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 When a person's sales tax registration certificate has been revoked by the assessor pursuant to section 1757, that person commits a Class D crime by continuing to make retail sales in this State.__Violation of this subsection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. V-5. 36 MRSA §2113, as repealed and replaced by PL 1997, c. 393, Pt. A, §42, is repealed and the following enacted in its place: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,