This bill codifies into the Maine Revised Statutes provisions of the federal Fair Labor Standards Act of 1938 and creates a criminal penalty for any person who intentionally or knowingly violates the employment practices laws or the laws governing preference to Maine works and contractors. A person convicted of a willful violation is subject to a fine of not more than $10,000 or to imprisonment of not more than 6 months, or both, except that a person may not be imprisoned unless that person has been previously found guilty of willfully violating these laws. The Director of Labor Standards within the Department of Labor may refer these violations to the Attorney General for prosecution. The Attorney General must respond to the director within 30 days of receiving the referral, indicating whether the Attorney General will prosecute the case. If the Attorney General declines to prosecute, the Attorney General must provide to the director the reasons for the denial. This bill also requires that any information related to these willful violations must be included in the department's annual report, including any fines sought or collected by the department, the number of referrals made by the director and the number of referrals declined by the Attorney General, including the reasons for the denials.