AL HB140

Amends Section 40-29-119 to extend the statute of limitations to 6 years for prosecution of offenses involving automated sales suppression devices or phantom-ware under Section 40-29-121.

Creates new crime under Section 40-29-121 making it unlawful to knowingly sell, purchase, install, transfer, use, or possess automated sales suppression devices or phantom-ware in Alabama.

Defines automated sales suppression device as software that falsifies electronic records of cash registers and point-of-sale systems, and phantom-ware as hidden programming in cash register operating systems that can manipulate or eliminate transaction records.

Establishes criminal penalties of Class C felony with fines up to $100,000 for individuals or $500,000 for corporations, plus imprisonment up to 3 years; violators also liable for all taxes, fees, penalties, and interest owed and must forfeit profits from the devices.

Declares automated sales suppression devices and phantom-ware contraband subject to state forfeiture; effective immediately upon passage and gubernatorial approval.