(a) Failure to maintain adequate records is negligently failing to maintain such records as are necessary to disclose fully: (1) The nature of the goods, services, items, facilities or accommodations for which a claim was submitted or payment was received under the medicaid program; or (2) all income and expenditures upon which rates of payment were based under the medicaid program. (b) Failure to maintain adequate records is a class A, nonperson misdemeanor. (c) Upon submitting a claim for or upon receiving payment for goods, services, items, facilities or accommodations under the medicaid program, a person shall maintain adequate records for five years after the date on which payment was received, if payment was received, or for five years after the date on which the claim was submitted, if the payment was not received.
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