CT HB05421

Defines "automated sales suppression device" or "zapper" as software that falsifies electronic records of cash registers and point-of-sale systems, including transaction data and reports.

Defines "phantom-ware" as hidden or preinstalled programming in cash registers that can create virtual second tills or eliminate/manipulate transaction records.

Prohibits any person from wilfully and knowingly selling, purchasing, installing, transferring, or possessing zappers or phantom-ware, effective July 1, 2012.

Establishes penalties of up to $100,000 in fines and 1-5 years imprisonment, plus liability for all taxes, penalties, and interest owed to the state and forfeiture of all profits from such devices.

Authorizes the Commissioner of Revenue Services to confiscate zappers, phantom-ware, and any devices containing such software as contraband.