(a) A person required by Section 167.028 of this code to make a written statement commits an offense if the person:
(1) fails or refuses to make the statement in accordance with that section; or
(2) makes a false statement under that section.
(b) An offense under this section is a Class C misdemeanor unless it is shown on the trial of the offense that the defendant has been previously convicted under this section, in which event the offense is a Class B misdemeanor.