Former Brazilian international footballer Romario has been convicted of tax evasion for the second time by a court in Rio De Janeiro.
The 42-year-old was sentenced to two and a half years community service and ordered to pay a fine of 391,000 reales ($ 222,000) on Thursday.
The case relates to Romario's tax returns in 1996 when he played for Brazilian club Flamengo. Romario could still appeal the decision.
Romario was also convicted and sentenced on June 9 to three years in prison and fined $569,000 after accusations he evaded about $500,000 in taxes when he played for Flamengo in 1996 and 1997.
Romario, whose full name is Romario de Souza Faria, played for a host of top clubs including PSV Eindhoven and Barcelona and finished his career at Brazilian side Vasco de Gama in 2008.
The player, who scored 70 goals in 80 games for Brazil and was part of the 1994 World Cup-winning squad, announced in September that he is to run for election to the national parliament in 2010 with the socialist party.