Mass. Gen. Laws ch. 62C, sec. 35F — MA Code / Part I / Title IX / Chapter 62C / Section 35F
Penalties for sale or offers for sale of an automated sales suppression device or phantom-ware
Status: in_force

Section 35F. (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.

Section 35F. (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.