NC S854

Creates a new criminal offense under North Carolina General Statutes § 14-118.6 for knowingly selling, purchasing, installing, transferring, possessing, using, or accessing automated sales suppression devices (tax-zappers), phantom-ware, or related software.

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

Classifies violation as a Class H felony.

Imposes civil liability requiring violators to pay all taxes, fees, penalties, and interest owed to the State due to use of the device, plus forfeit all profits associated with selling or using the device.

Designates automated sales suppression devices and phantom-ware as contraband; becomes effective December 1, 2012.