Section 5-37-507 - Software and other devices and mechanisms used to falsify electronic records(a) It is unlawful for a person to knowingly manufacture, sell, rent, lease, make available, purchase, install, transfer, possess, or use software or any other device or mechanism designed to falsify the electronic records of an electronic cash register or other point-of-sale system for the purpose of evading a tax due under Arkansas law.(b) A person that violates this section upon conviction is: (1) Guilty of a Class C felony; and(2) Liable for all taxes assessed by the Department of Finance and Administration under the Arkansas Tax Procedure Act, § 26-18-101 et seq., as the result of the violation of this section.Added by Act 2013, No. 1076,§ 2, eff. 8/16/2013.