76-6-1303. Possession, sale, or use of automated sales suppression device unlawful.
(1) Terms defined in Sectionsandapply to this section. 76-1-101.5 76-6-1302
(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) Except as provided in Subsection, a violation of Subsectionis a third degree felony. (3)(b) (2) A second or subsequent violation of Subsectionis a second degree felony. (2) Notwithstanding Section, any person convicted of violating Subsectionmay 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. 76-3-301 (2) Any person convicted of a violation of Subsection: (2) is liable for all applicable taxes, penalties under Section, and interest under Sectionthat would otherwise be due, but for the use of the automated sales suppression device or phantomware to evade the payment of taxes; and 59-1-401 59-1-402 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