Current through L. 2024, c. 185.
Section 2032 - Sales suppression devices(a) As used in this section:(1) "Automated sales suppression device," also known as a "zapper," means a software program, carried on a memory stick or removable compact disc, accessed through an Internet link, or accessed through any other means, that falsifies transaction data, transaction reports, or any other electronic records of electronic cash registers and other point-of-sale systems.(2) "Electronic cash register" means a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data in any manner.(3) "Phantom-ware" means a hidden programming option, whether preinstalled or installed at a later time, embedded in the operating system of an electronic cash register or hardwired into the electronic cash register that:(A) can be used to create a virtual second till; or(B) may eliminate or manipulate transaction records.(4) "Transaction data" include items purchased by a customer, the price for each item, a taxability determination for each item, a segregated tax amount for each of the taxed items, the amount of cash or credit tendered, the net amount returned to the customer in change, the date and time of the purchase, the name, address, and identification number of the vendor, and the receipt or invoice number of the transaction.(5) "Transaction reports" means a report documenting, but not limited to, the sales, taxes collected, media totals, and discount voids at an electronic cash register that is printed on cash register tape at the end of a day or shift, or a report documenting every action at an electronic cash register that is stored electronically.(b)(1) A person shall not knowingly sell, purchase, install, transfer, or possess an automated sales suppression device or phantom-ware.(2) A person who violates subdivision (1) of this subsection shall be imprisoned for not less than one year and not more than five years and fined not more than $100,000.00, or both.(c) A person who violates subdivision (b)(1) of this section shall be liable to the State for: (1) all taxes, interest, and penalties due as the result of the person's use of an automated sales suppression device or phantom-ware; and(2) all profits associated with the person's sale of an automated sales suppression device or phantom-ware.(d) An automated sales suppression device or phantom-ware and any device containing such device or software shall be deemed contraband and shall be subject to seizure by the Commissioner of Taxes or by a law enforcement officer when directed to do so by the Commissioner of Taxes.Added 2013 , No. 13, § 1, eff. 4/25/2013.