SECTION 1.  Section 1 of chapter 62C of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting at the end thereof the following definitions:-

“Automated sales suppression device” or “zapper”, a software program, carried on any memory storage device, accessed through an Internet link or accessed through any other means, that falsifies or manipulates the electronic records of point-of-sale systems for the purpose of tax evasion;

“Electronic cash register”, 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 whatever manner;

“Phantom-ware”, a hidden programming option embedded in the operating system of an electronic cash register that can be used to create a virtual second record or may eliminate or manipulate records that may or may not be preserved in digital formats to represent the true or manipulated record of transactions in the electronic cash register.

SECTION 2.  Said chapter 62C of the General Laws is hereby further amended by inserting at the end thereof the following new section:-

Section 90. It shall be unlawful to willfully and knowingly sell, purchase, install, transfer or possess any automated sales suppression device, zapper, or phantom-ware.  Any person found to be in possession of or utilizing said device shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than ten thousand dollars or fifty thousand dollars in the case of a corporation, or by imprisonment for not more than five years, or both such fine and imprisonment.