A person commits an offense if he: (1) Having submitted a claim for or received payment for a good or a service under the program, intentionally fails to maintain such records as are necessary to disclose fully the nature of all a good or a service for which a claim was submitted or payment was received, or such records as are necessary to disclose fully all income and expenditures upon which rates of payment were based, for a period of at least six years following the date on which payment was received; or (2) Knowingly destroys such records within six years from the date payment was received. A violation of this section is a Class 1 misdemeanor.
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