§ 275.40 Failure to disclose the origin of a recording in the first degree. A person is guilty of failure to disclose the origin of a recording in the first degree when such person commits the crime of failure to disclose the origin of a recording in the second degree as defined in section 275.35 of this article and either: 1. such person has been convicted of failure to disclose the origin of a recording in the first or second degree within the past five years; or 2. commission of the crime involves at least one hundred unauthorized sound recordings or at least one hundred unauthorized audiovisual recordings. Failure to disclose the origin of a recording in the first degree is a class E felony.