Utah Code 76-6-1303. Possession, sale, or use of automated sales suppression device unlawful

76-6-1303. Possession, sale, or use of automated sales suppression device unlawful.

(1)	Terms defined in Sections 76-1-101.5 and 76-6-1302 apply to this section.

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Terms Used In Utah Code 76-6-1303

Actor: means a person whose criminal responsibility is in issue in a criminal action. See Utah Code 76-1-101.5
Automated sales suppression device: means :

(a)	a software program that falsifies the electronic records of electronic cash registers or any other point-of-sale systems, including transaction data and transaction reports; or

(b)

a general reference to a device that allows for, creates, or supports an automated sales suppression system or any kind of phantomware. See Utah Code 76-6-1302

Person: means an individual, business, or entity. See Utah Code 76-6-1302

Phantomware: means a programming option that:

(a)	is pre-installed, installed at a later time, or otherwise embedded in the operating system of an electronic cash register or hardwired into the electronic cash register; and

(b)

can be used to create a virtual alternate register or to eliminate or manipulate transaction records that may or may not be preserved in digital formats in order to represent a manipulated record or records of transactions in the electronic cash register. See Utah Code 76-6-1302

State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5

(2)

An actor commits possession, sale, or use of an automated sales suppression device if the actor willfully or knowingly sells, purchases, installs, transfers, uses, or possesses in this state any automated sales suppression device or phantomware with the intent to defraud.

(3)

(a)	Except as provided in Subsection (3)(b), a violation of Subsection (2) is a third degree felony.

(b)	A second or subsequent violation of Subsection (2) is a second degree felony.

(c)	Notwithstanding Section 76-3-301, any person convicted of violating Subsection (2) may be fined not more than twice the amount of the applicable taxes that would otherwise be due, but for the use of the automated sales suppression device or phantomware.

(d)

Any person convicted of a violation of Subsection (2):

(i)	is liable for all applicable taxes, penalties under Section 59-1-401, and interest under Section 59-1-402 that would otherwise be due, but for the use of the automated sales suppression device or phantomware to evade the payment of taxes; and

(ii)	shall disgorge all profits associated with the sale or use of an automated sales suppression device or phantomware.

(4)	An automated sales suppression device and any device containing an automated sales suppression device is contraband and subject to forfeiture under Title 77, Chapter 11b, Forfeiture of Seized Property.

Amended by Chapter 111, 2023 General Session
Amended by Chapter 448, 2023 General Session

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