{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-212.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-212.1","heading":"Definitions","body":"A. As used in this section, the term:\n\n1. “Automated sales suppression device” or “zapper” means a\n\nsoftware program, carried on a memory stick or removable compact\n\ndisc, accessed through an Internet link, or accessed through any\n\nother means, that falsifies the electronic records of electronic\n\ncash registers and other point-of-sale systems, including, but not\n\nlimited to, transaction data and transaction reports;\n\n2. “Electronic cash register” means a device that keeps a\n\nregister or supporting documents through the means of an electronic\n\ndevice or computer system designed to record transaction data for\n\nthe purpose of computing, compiling, or processing retail sales\n\ntransaction data in whatever manner;\n\n3. “Phantom-ware” means a hidden, preinstalled, or installed-\n\nat-a-later-time programming option embedded in the operating system\n\nof an electronic cash register or hardwired into the electronic cash\n\nregister that can be used to create a virtual second till or may\n\neliminate or manipulate transaction records that may or may not be\n\npreserved in digital formats to represent the true or manipulated\n\nrecord of transactions in the electronic cash register;\n\n4. “Transaction data” includes items purchased by a customer,\n\nthe price for each item, a taxability determination for each item, a\n\nsegregated tax amount for each of the taxed items, the amount of\n\ncash or credit tendered, the net amount returned to the customer in\n\nchange, the date and time of the purchase, the name, address, and\n\nidentification number of the vendor, and the receipt or invoice\n\nnumber of the transaction; and\n\n5. “Transaction reports” means a report documenting, but not\n\nlimited to, the sales, tax collected, media totals, and discount\n\nvoids at an electronic cash register that is printed on cash\n\nregister tape at the end of a day or shift, or a report documenting\n\nevery action at an electronic cash register that is stored\n\nelectronically.\n\nB. It shall be unlawful to willfully and knowingly sell,\n\npurchase, install, transfer, or possess in this state any automated\n\nsales suppression device or zapper or phantom-ware.\n\nC. Any person convicted of a violation of subsection B of this\n\nsection shall be guilty of a felony and shall be punished by\n\nimprisonment of not less than one (1) nor more than five (5) years,\n\na fine not to exceed One Hundred Thousand Dollars ($100,000.00), or\n\nboth.\n\nD. In addition to the criminal penalty provided in subsection C\n\nof this section, any person violating subsection B of this section\n\nshall be subject to an administrative fine of Ten Thousand Dollars\n\n($10,000.00). Administrative fines collected pursuant to the\n\nprovisions of this subsection shall be deposited to the General\n\nRevenue Fund.\n\nE. The Tax Commission shall immediately revoke the sales tax\n\npermit of a person who violated subsection B of this section. A\n\nperson whose license is so revoked shall not be eligible to receive\n\nanother sales tax permit issued pursuant to Section 1364 of Title 68\n\nof the Oklahoma Statutes for a period of ten (10) years.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"9b8b00c58f02b614e02618f13f1c182d389da07edfab651a93d20808fa01e284","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-212","next":"us-ok/okla.-stat.-tit.-68-68-213"},"notice":"GroundRules: Original legal text. Not legal advice."}