SULLIVAN COUNTY, Tenn. -

A local business owner is in trouble with the law, accused of tax evasion for the second time.

Bill McConnell, the owner of Bill McConnell Painting and Body Works in Kingsport, has been indicted on 34 Class E felony counts of sales tax evasion.

The indictments allege McConnell willfully attempted to evade paying nearly $31,000 in sales tax by filing false tax returns from January 2009 through October 2011.

On Tuesday, the 78-year-old who lives in Meadowview, Virginia surrendered to agents with the Special Investigations section of the Tennessee Department of Revenue at the Sullivan County Sheriff's Office in Blountville. His bond was set at $200,000.

If convicted, McConnell could be sentenced up to a maximum of two years in the state penitentiary and fined $3,000 for each count of sales tax evasion.

McConnell was convicted on 24 counts of sales tax evasion back in 1998 and served two years behind bars.