Second Regular Session S.B. 1386
PROPOSED AMENDMENT
SENATE AMENDMENTS TO S.B. 1386
(Reference to printed bill)
Page 1, strike lines 40 through 45
Page 2, strike lines 1 through 25
Reletter to conform
Page 3, between lines 2 and 3, insert:
"5. Purchase, install or use any automated sales suppression device or service or zapper or phantom-ware with the intent to defeat or evade any tax administered pursuant to this article that is due or believed to be due by the taxpayer. In addition, a person that is convicted of a violation of this paragraph:
(a) Is subject to a fine of not more than one hundred thousand dollars or, if a corporation, not more than five hundred thousand dollars. Monies paid as fines shall be deposited in the department of revenue tax fraud interdiction fund established by section 42-1116.02.
(b) Is liable for all taxes, fees, penalties and interest due as a result of the person's use of the automated sales suppression device or service or zapper or phantom-ware.
(c) Shall forfeit all profits associated with the person's purchase or use of the automated sales suppression device or service or zapper or phantom‑ware.
6. Sell, license, purchase, install, transfer or possess any automated sales suppression device or service or zapper or phantom-ware knowing that the purpose of the device is to defeat or evade any tax administered pursuant to this article. In addition, a person that is convicted of a violation of this paragraph:
(a) Is subject to a fine of not more than one hundred thousand dollars or, if a corporation, not more than five hundred thousand dollars. Monies paid as fines shall be deposited in the department of revenue tax fraud interdiction fund established by section 42-1116.02.
(b) Is liable for all taxes, fees, penalties and interest due as a result of the person's use of the automated sales suppression device or service or zapper or phantom-ware.
(c) Shall forfeit all profits associated with the person's sale or use of the automated sales suppression device or service or zapper or phantom‑ware."
Page 3, line 23, strike "E F" insert "E"
Page 5, strike lines 23 through 45
Strike pages 6 through 8
Amend title to conform