Mass. General Laws c.62C § 35F

Automated sales suppression devices and phantom-ware

Updates

• Added by St.2020, c.227, § 32, effective December 11, 2020.

(a)

For the purposes of this section, the following words shall have the following meanings unless the context clearly requires otherwise:

“Automated sales suppression device”, a software program, carried on a memory stick or removable compact disc or accessed through an internet link or through any other means, that falsifies the electronic records of electronic cash registers or other point-of-sale systems including, but not limited to, transaction data and transaction reports.

“Phantom-ware”, a hidden programming option that is embedded in the operating system of an electronic cash register or hardwired into the electronic cash register and may be used to create a virtual second till or to eliminate or manipulate transaction records to represent the true or manipulated record of transactions in the electronic cash register.

(b)

A person or entity that sells or offers for sale an automated sales suppression device or phantom-ware shall, in addition to any other penalty provided by this chapter, be subject to a civil penalty of not more than $25,000 for the first offense and not more than $50,000 for each subsequent offense. A person or entity that purchases, installs, transfers, maintains, repairs or possesses an automated sales suppression device or phantom-ware shall, in addition to any other penalty provided by this chapter, be subject to a civil penalty of not more than $10,000 for the first offense and not more than $25,000 for each subsequent offense. The penalty shall be paid upon notice by the commissioner and shall be assessed and collected in the same manner as a tax.

Last updated:	December 11, 2020