LOS ANGELES — Court records show Joe Francis has agreed to plead guilty to filing false tax returns and will avoid further jail time.

Records filed Wednesday in Los Angeles show the “Girls Gone Wild” founder will plead guilty to two counts of filing false tax returns and one count of bribing Nevada jail workers in exchange for food.

The plea agreement states Francis will pay $250,000 in restitution and receive credit for jail time served. Francis was indicted by a federal grand jury on tax evasion charges in 2007 and has spent 301 days in jail.

He is scheduled to be sentenced Wednesday afternoon. A trial had been scheduled for October.

The agreement calls for any tax liabilities of Francis or his companies from 2002 to 2008 to be handled in civil or administrative arenas.