Mississippi Zapper & Sales Suppression Law
Mississippi prohibits automated sales suppression devices.
- Citation
- Miss. Code Ann. § 97-23-111
- Type
- A dedicated criminal statute squarely prohibiting automated sales suppression devices
- Penalty
- Felony; up to 15 yrs and/or $100,000
- Enacted
- 2018
Automated sales suppression software — commonly called a “zapper” or “phantomware” — alters the electronic records of a point-of-sale or electronic cash register system so that sales, and the tax collected on them, go unreported. Mississippi addresses this conduct through a dedicated criminal statute squarely prohibiting automated sales suppression devices.
Link is the official enrolled bill; MS has no free official codified-code site. | Switched to FindLaw section page (verified: contains 97-23-111 + 'sales suppression'). The enrolled-bill link did not display the section number.
If you have received an audit notice, a reassessment, or an inquiry concerning suppression software in Mississippi, the statute above is the provision most likely at issue. Confirm its current text before relying on it.
Facing a sales suppression allegation or a sales tax reassessment? We defend these matters. Email [email protected].
Reviewed July 2026 against primary sources. This page is a research aid, not legal advice.