I was scammed once in 2016 for $64,000 after my husband died. It happened again with the same person. Are there legal ramifications for me?

You need to give over all of your financial power (cards, checks, pins, account #'s) to your POA daughter. Now.

You need to file a police report. Clearly you know this guy. He deserves to be exposed so he doesn't target others.

My dad was scammed last fall. It went on for two months before he realized what was happening and then he told me. Since then, I have taken over his FB and email accounts, set up credit monitoring, and frozen his cards except for one. When I next see him, we will be visiting his banks and getting online banking set up that I can access.

What if he had told me right away? So much headache could have been avoided.

Talk to your daughters now. Put aside the pride and embarrassment, know that they are probably going to not be happy with what they hear, but get this out in the open and deal with it. Hiding only takes away your peace.

You need to tell your daughter who is POA immediately. also file a police report.

You need to file a police report. And you need to follow through on any and all investigations AND taking this to court. Depending on the amount this could be a Felony and the punishment is higher for that. You need to follow through. There is no telling how many others he did this to.
A POA is not "active" until you are for one reason or another deemed incapacitated or incompetent.
I am not even going to ask how the same person could "scam" you again.

Call the police, tell your daughter, and hand over all your finances to her NOW. Giving her POA doesn't mean she's in charge now unless it's a durable POA. Most people assign a "springing" POA which takes effect at a specific time or when you're incapacitated.

You are a victim, and yes, you weren't too smart to fall for this again, but you CAN do something to fight back. Do it! Think of the others this guy scams, because I guarantee you aren't the only one.

In the end, it's only money and not worth your life. Money is replaceable, your life is not. Yes, scams are a terrible thing and you've lost a lot of hard earned money, I get it. You feel embarrassed and worried about telling your daughters, but you have to. They love you, this POS scammer does not. File a police report and let THEM tell you whether or not they can help you. Block this scammer and agree to take no more DMs or whatever it was you were taking that got you into hot water in the first place. If you want to find love, look for it in person with people you know or thru introductions from friends. Avoid internet love interests bc lots of them are con artists. Con men are confidence men....skilled in the art of building YOUR confidence in THEM so they can steal from you.

Sit down with your daughters and spill the beans. Then set about rebuilding your life without keeping secrets or putting your faith and trust in strangers. Honor yourself because you are worth it.

Wishing you the best of luck moving past this unfortunate event.

Honestly, if my mom pulled this type of stunt and thought deception was the answer, she'd be looking for a new place to live.

Is this a male that has wooed you out of your funds? A family member or what?

You need to come clean and either trust your daughters or go live where you don't have any extra money to give away to someone that has already proven who and what they are.

You must be honest with your daughters who are devoting time to help you. To hide this from them would be adding to the scam.

And you now need to give her 100% authority to manage ALL your financial affairs so that this doesn't happen a 3rd time. Any money you earn (including cash from tips) goes right to the daughter and she is the gatekeeper when you want some of your money to use. That is, if she even still wants the headache of managing your finances and monitoring you. Yes, she will be upset for a while but you need her help so go with a solution for prevention. It's the least you can do.

Adding to what others have already written, I think you need to have some serious discussions with your family, or someone you trust, as to how and why this second episode has been allowed to happen.   

One specific issue is why you believe this person is no longer a scammer?   Why is this person even involved in your life?   Have you considered seeking injunctive relief, such as a PPO (Personal Protection Order) to keep this person away from you?

It's time to get legal and keep this person out of your life, so that you're not considering death as an alternative.   You might also want to consider some serious counseling.

Deep breaths.
Know that the scammer (otherwise known as a POS) has deep problems that won’t stop with you. He has no conscious but knows all the right buttons to push. Like a safe cracker, he is adept at getting from you what you have no intention of giving.
Trust your children. If the POA is set up where she can’t take over until you are proven incompetent, then have it changed so she can take action now. If it is an internet scam, you should probably have her take your computer until you can detox. Volunteer somewhere. Be active. You can reclaim your dignity.
Your insurance will probably pay for therapy. You need it. If it won’t, find some on a sliding scale.
About the taxes. Remember that not filing is the crime. They will allow you a payment schedule. Let the POA daughter manage.
I am so sorry this happened to you. You can help others by telling your story. Be careful. You have had a terrible shock.