Enacts new GS 14-118.6 to provide as title indicates. Makes a violation of the statute a Class H felony, and makes the offender liable for all taxes, penalties, and interest resulting from the use of the device. Defines several terms, including phantom-ware and automated sales suppression device or zapper, which is a software program that falsifies the electronic records of cash registers and other point-of-sale systems. Makes these devices and programs contraband. Applies to offenses committed on or after December 1, 2012.