Oklahoma § 68-212.1 - Definitions

§ 68-212.1. Definitions

A. As used in this section, the term:

1. “Automated sales suppression device” or “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 the electronic records of electronic

cash registers and other point-of-sale systems, including, but not

limited to, transaction data and transaction reports;

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 whatever manner;

3. “Phantom-ware” means a hidden, preinstalled, or installedat-a-later-time programming option embedded in the operating system

of an electronic cash register or hardwired into the electronic cash

register that can be used to create a virtual second till or may

eliminate or manipulate transaction 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;

4. “Transaction data” includes 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; and

5. “Transaction reports” means a report documenting, but not

limited to, the sales, tax 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.

Oklahoma Statutes - Title 68. Revenue and Taxation

B. It shall be unlawful to willfully and knowingly sell,

purchase, install, transfer, or possess in this state any automated

sales suppression device or zapper or phantom-ware.

C. Any person convicted of a violation of subsection B of this

section shall be guilty of a felony and shall be punished by

imprisonment of not less than one (1) nor more than five (5) years,

a fine not to exceed One Hundred Thousand Dollars ($100,000.00), or

both.

D. In addition to the criminal penalty provided in subsection C

of this section, any person violating subsection B of this section

shall be subject to an administrative fine of Ten Thousand Dollars

($10,000.00). Administrative fines collected pursuant to the

provisions of this subsection shall be deposited to the General

Revenue Fund.

E. The Tax Commission shall immediately revoke the sales tax

permit of a person who violated subsection B of this section. A

person whose license is so revoked shall not be eligible to receive

another sales tax permit issued pursuant to Section 1364 of Title 68

of the Oklahoma Statutes for a period of ten (10) years.

Added by Laws 2012, c. 357, § 5, eff. July 1, 2012.