HB 97 — An Act relating to theft; relating to organized retail theft; relating to property crimes; relating to aggravating factors at sentencing; establishing a statewide marketplace facilitator sales tax; and establishing the organized retail theft fund in the general fund.

* Sec.

5.

AS 11.41.530(a) is amended to read:

(a) A person commits the crime of coercion if, under circumstances not proscribed under AS 11.41.360 - 11.41.366 or 11.41.410 - 11.41.427 [AS 11.41.410 - 11.41.427], the person compels another to engage in conduct from which there is a legal right to abstain or abstain from conduct in which there is a legal right to engage, by means of instilling in the person who is compelled a fear that, if the demand is not complied with, the person who makes the demand or another may (1) inflict physical injury on anyone, except under circumstances CSHB 97(JUD) -2- HB0097b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\O constituting robbery in any degree, or commit any other crime;

(2) accuse anyone of a crime;

(3) expose confidential information or a secret, whether true or false, tending to subject a person to hatred, contempt, or ridicule or to impair the person's credit or business repute;

(4) take or withhold action as a public servant or cause a public servant to take or withhold action;

(5) bring about or continue a strike, boycott, or other collective unofficial action, if the property is not demanded or received for the benefit of the group in whose interest the person making the threat or suggestion purports to act;

(6) testify or provide information or withhold testimony or information with respect to a person's legal claim or defense.

* Sec.

6.

A person commits theft if,if under circumstances not amounting to wage theft as defined in AS 11.46.201, (1) with intent to deprive another of property or to appropriate property of another to oneself or a third person, the person obtains the property of another;

or[OR] (6) the person commits theft by failure to make required disposition of HB0097a -1- HB 97 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\I funds received or held under AS 11.46.210.11.46.210;

or (7) the person commits organized retail theft under AS 11.46.215.

7.2.

AS 11.46 is amended by adding a new section to read:

Sec.

11.46.115.

Organized theft.

(a) A person commits the crime of organized theft if the person, in coordination with a group of two or more persons, commits two or more instances of theft as defined in AS 11.46.100 and (1) the value of property or services taken on each occasion is $750 or more;

or (2) the property is HB0097b -3- CSHB 97(JUD) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\O (A) a firearm or explosive;

(B) taken from the person of another;

(C) taken from a vessel and is vessel safety or survival equipment;

(D) taken from an aircraft and the property is aircraft safety or survival equipment.

(b) Organized theft is a class A felony.

* Sec.

8.

(a) A person commits the crime of theft in the first degree if,if under circumstances not amounting to wage theft as defined in AS 11.46.201, the person commits theft as defined in AS 11.46.100 and the value or aggregate value of the property or services is $25,000$20,000 [$25,000] or more.

9.3.

(a) A person commits the crime of theft in the second degree if,if under circumstances not amounting to wage theft as defined in AS 11.46.201, the person commits theft as defined in AS 11.46.100 and (1) the value or aggregate value of the property or services is $750$500 [$750] or more but less than $25,000;$20,000 [$25,000];

(4) the property is taken from a vessel and is vessel safersar survival equipment;

(6) the value or aggregate value of the property is $250$200 [$250] or more but less than $750$500 [$750] and, within the preceding five years, the person has been convicted and sentenced on two or more separate occasions in this or another jurisdiction of (A) an offense under AS 11.46.120, or an offense under another law or ordinance with similar elements;

CSHB 97(JUD) -4- HB0097b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\O (C) an offense under AS 11.46.140(a)(1), or an offense under another law or ordinance with similar elements;

or (7) the property is (A) an access device;device or identification document.

(B) an [OR] identification document;

or (C) a medical record or other medical information.

10.4.

HB 97 -2- HB0097a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\I (a) A person commits the crime of theft in the third degree if,if under circumstances not amounting to wage theft as defined in AS 11.46.201, the person commits theft as defined in AS 11.46.100 and (1) the value or aggregate value of the property or services is $250$200 [$250] or more but less than $750;$500 [$750];

or (2) [REPEALED] (3) [REPEALED] (4) the value or aggregate value of the property is less than $250$200 [$250] and, within the preceding five years, the person has been convicted and sentenced on three or more separate occasions in this or another jurisdiction of theft or concealment of merchandise, or an offense under another law or ordinance with similar elements;elements.

or (5) the property is mail.

11.5.

AS 11.46.14011.46.150(a) is amended by adding a new subsection to read:

(c)(a) TheA provisionsperson ofcommits (a)(5)the crime of thistheft sectionin dothe notfourth applydegree toif anthe actperson carriedcommits outtheft inas accordancedefined within theAS official11.46.100 dutiesand ofthe anvalue employeeor chargedaggregate withvalue the operation of athe juvenileproperty treatmentor facility,services juvenileis detentionless facility,than or$200 correctional[$250]. facility.

In this subsection, "juvenile detention facility" and "juvenile treatment facility" have the meanings given in AS 47.12.990.

6.

AS 11.46 is amended by adding a new section to read:

Sec.

11.46.215.

Organized retail theft.

A person commits organized retail theft if, in the state, as part of a coordinated plan to deprive a commercial establishment of merchandise on two or more occasions or as part of a coordinated plan to deprive multiple commercial establishments of merchandise over a one-year period, a person, with one or more conspirators, (1) takes possession of merchandise with the intent to convert the merchandise without paying for the merchandise;

(2) conceals merchandise with the intent to convert the merchandise without paying for the merchandise;

(3) alters a label or a price tag, or marks the merchandise with the intent of depriving a commercial establishment of all or some of the value of the merchandise;

or (4) transfers merchandise from a container in or on which the merchandise is displayed to another container with the intent of depriving the commercial establishment of all or some of the value of the merchandise.

HB0097a -3- HB 97 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\I * Sec.

7.

AS 11.46.220(c) is amended to read:

(c) Concealment of merchandise is (1) a class C felony if (A) the merchandise is a firearm;

(B) the value of the merchandise is $500 [$750] or more;

or (C) the value of the merchandise is $200 [$250] or more but less than $500 [$750] and, within the preceding five years, the person has been convicted and sentenced on two or more separate occasions in this or another jurisdiction of (i) the offense of concealment of merchandise under this paragraph or (2)(A) of this subsection, or an offense under another law or ordinance with similar elements;

or (ii) an offense under AS 11.46.120, 11.46.130, [OR] 11.46.140(a)(1), or 11.46.215, or an offense under another law or ordinance with similar elements;

(2) a class A misdemeanor if (A) the value of the merchandise is $200 [$250] or more but less than $500 [$750];

or (B) [REPEALED] (C) the value of the merchandise is less than $200 [$250] and, within the preceding five years, the person has been convicted and sentenced on three or more separate occasions of the offense of concealment of merchandise or theft in any degree, or an offense under another law or ordinance with similar elements;

(3) a class B misdemeanor if the value of the merchandislss than $200 [$250].

* Sec.

8.

AS 11.46.260(b) is amended to read:

(b) Removal of identification marks is (1) a class C felony if the value of the property on which the serial number or identification mark appeared is $500 [$750] or more;

(2) a class A misdemeanor if the value of the property on which the HB 97 -4- HB0097a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\I serial number or identification mark appeared is $200 [$250] or more but less than $500 [$750];

(3) a class B misdemeanor if the value of the property on which the serial number or identification mark appeared is less than $200 [$250].

* Sec.

9.

AS 11.46.270(b) is amended to read:

(b) Unlawful possession is (1) a class C felony if the value of the property on which the serial number or identification mark appeared is $500 [$750] or more;

(2) a class A misdemeanor if the value of the property on which the serial number or identification mark appeared is $200 [$250] or more but less than $500 [$750];

(3) a class B misdemeanor if the value of the property on which the serial number or identification mark appeared is less than $200 [$250].

* Sec.

10.

AS 11.46.280(d) is amended to read:

(d) Issuing a bad check is (1) a class B felony if the face amount of the check is $20,000 [$25,000] or more;

(2) a class C felony if the face amount of the check is $500 [$750] or more but less than $20,000 [$25,000];

(3) a class A misdemeanor if the face amount of the check is $200 [$250] or more but less than $500 [$750];

(4) a class B misdemeanor if the face amount of the check is less than $200 [$250].

* Sec.

11.

AS 11.46.285(b) is amended to read:

(b) Fraudulent use of an access device or identification document is (1) a class B felony if the value of the property or services obtained is $20,000 [$25,000] or more;

(2) a class C felony if the value of the property or services obtained is $75 or more but less than $20,000 [$25,000];

(3) a class A misdemeanor if the value of the property or services obtained is less than $75.

HB0097a -5- HB 97 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\I * Sec.

AS 11.46.150(a)11.46.360(a) is amended to read:

(a) A person commits the crime of vehicle theft in the fourthfirst degree if, underhaving circumstancesno notright amounting to wagedo theftso asor definedany inreasonable ASground 11.46.201,to believe the person commitshas theftsuch asa definedright, inthe ASperson 11.46.100drives, andtows theaway, value or aggregatetakes value(1) of the HB0097bcar, -5-truck, CSHBmotorcycle, 97(JUD)motor Newhome, Textbus, Underlinedaircraft, [DELETED TEXT BRACKETED] 34-LS0109\O property or serviceswatercraft isof lessanother; than $250.

(2) the propelled vehicle of another and (A) the vehicle or any other property of another is damaged in a total amount of $500 [$750] or more;

(B) the owner incurs reasonable expenses as a result of the loss of use of the vehicle [,] in a total amount of $500 [$750] or more;

or (C) the owner is deprived of the use of the vehicle for seven days or more;

(3) the propelled vehicle of another and the vehicle is marked as a police or emergency vehicle;

or (4) the propelled vehicle of another and, within the preceding seven years, the person was convicted under (A) this section or AS 11.46.365;

(B) former AS 11.46.482(a)(4) or (5);

(C) former AS 11.46.484(a)(2);

(D) AS 11.46.120 - 11.46.140 of an offense involving the theft of a propelled vehicle;

or (E) a law or ordinance of this or another jurisdiction with elements substantially similar to those of an offense described in (A) - (D) of this paragraph.

AS 11.46.180(a)11.46.482(a) is amended to read:

(a) A person commits theftthe bycrime deceptionof if,criminal undermischief circumstancesin notthe amountingthird todegree wageif, thefthaving asno definedright into ASdo 11.46.201,so withor intentany reasonable ground to deprivebelieve anotherthe ofperson propertyhas orsuch toa appropriateright, property(1) ofwith anotherintent to oneselfdamage orproperty aof thirdanother, person, the person obtainsdamages the property of another byin deception.an amount of $500 [$750] or more;

HB 97 -6- HB0097a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\I (2) the person recklessly creates a risk of damage in an amount exceeding $100,000 to property of another by the use of widely dangerous means;

or (3) the person knowingly (A) defaces, damages, or desecrates a cemetery or the contents of a cemetery or a tomb, grave, or memorial regardless of whether the tomb, grave, or memorial is in a cemetery or whether the cemetery, tomb, grave, or memorial appears to be abandoned, lost, or neglected;

(B) removes human remains or associated burial artifacts from a cemetery, tomb, grave, or memorial regardless of whether the cemetery, tomb, grave, or memorial appears to be abandoned, lost, or neglected;

(C) defaces or damages real property that (i) has a place of religious education or worship located on it;

and (ii) if leased or used by a religious organization and is part of a larger property, is the part of the property leased or used by the religious organization, including the access to the entry of that part of the property;

or (D) defaces or damages tangible personal property that has religious significance and is used by a religious organization or displayed for educational purposes.

AS 11.4611.46.530(b) is amended by adding new sections to read:

Sec.(b) Criminal simulation is (1) a class C felony if the value of what the object purports to represent is $500 [$750] or more;

11.46.201.(2) a class A misdemeanor if the value of what the object purports to represent is $200 [$250] or more but less than $500 [$750];

Wage(3) thefta defined.class B misdemeanor if the value of what the object purports to represent is less than $200 [$250].

A person commits wage theft if, as an employer, the person intentionally (1) fails to pay an employee's or independent contractor's wage, salary, or agreed-on compensation for work performed;

(2) pays an employee a wage below the minimum wage established by federal, state, or local law;

(3) fails to pay overtime wages to an employee as required by law;

(4) requires an employee or independent contractor to perform work without compensation;

(5) withholds or diverts any portion of wages, tips, gratuities, commissions, or service fees owed to an employee or independent contractor without legal or contractual justification;

(6) misclassifies an employee as an independent contractor to avoid paying wages, benefits, or employment protections required by law;

(7) fails to provide full payment to an independent contractor for completed work within the time frame established by the contract;

or (8) makes a deduction from an employee's or independent contractor's wages or compensation without express written consent or legal authorization.

Sec.

11.46.203.

Wage theft in the first degree.

(a) A person commits the crime of wage theft in the first degree if the person commits wage theft as defined in AS 11.46.201 and the value of the unpaid wages or compensation is $20,000 or more.

(b) Wage theft in the first degree is a class B felony.

Sec.

11.46.205.

Wage theft in the second degree.

(a) A person commits the crime of wage theft in the second degree if the person commits wage theft as defined CSHB 97(JUD) -6- HB0097b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\O in AS 11.46.201 and (1) the value of the unpaid wages or compensation is $1,000 or more but less than $20,000;

or (2) the value of the unpaid wages or compensation is less than $1,000 and, within the preceding 10 years, the person has been convicted and sentenced on three or more separate occasions of a crime in this or another jurisdiction with elements similar to an offense committed under AS 11.46.207.

(b) Wage theft in the second degree is a class C felony.

Sec.

11.46.207.

Wage theft in the third degree.

(a) A person commits the crime of wage theft in the third degree if the person commits wage theft as defined in AS 11.46.201 and the value of the unpaid wages or compensation is less than $1,000.

(b) Wage theft in the third degree is a class A misdemeanor.

AS 11.46.980(c)11.46.620(d) is amended to read:

(c)(d) InMisapplication determiningof theproperty degreeis or(1) classification of a crimeclass underC thisfelony chapter,if amountsthe involvedvalue inof criminalthe actsproperty committedmisapplied underis one$500 courseHB0097a of-7- conduct,HB whether97 fromNew theText sameUnderlined individual[DELETED [PERSON]TEXT orBRACKETED] several34-LS0109\I individuals[$750] [PERSONS],or shallmore; be aggregated.

(2) a class A misdemeanor if the value of the property misapplied is less than $500 [$750].

(e) In determining the degree or classification of a crime under this chapter, if the combined value of the property or services taken from one or more individualspersons [PERSONSor ORcommercial COMMERCIALestablishments ESTABLISHMENTS] within a period of 180 days is $750$500 [$750] or more but less than $25,000,$20,000 [$25,000], the value may be aggregated.

AS 11.46.990 is amended by adding a new paragraphparagraphs to read:

(15) "aggregate value" means the total value of merchandise taken, concealed, altered, or transferred from any commercial establishment over the course of one calendar year.year;

(16) "commercial establishment" means a person or business that sells goods to the public for use or consumption rather than for resale.

AS 11.81.250(a)12.55.155(c) is amended by adding a new paragraph to read:

(a)(38) For purposes of sentencing under AS 12.55, all offenses defined in this title, except murder in the firstoffense andwas secondone degree, attempted murder in the first degree, solicitation to commit murder in the first degree, conspiracy to commit murder in the first degree, murder of an unborn child, human trafficking in the first degree, HB0097b -7- CSHB 97(JUD) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\O sexual assault in the first degree, sexual abuse of a minorcontinuing itheseries first degree, misconduct involving a controlled substance in the first degree, sex trafficking in the first degree under AS 11.66.110(a)(2), and kidnapping, are classified on the basis of theircriminal seriousness,offenses accordingthat toqualify theas typeorganized ofretail injurytheft. characteristically caused or risked by commission of the offense and the culpability of the offender.

Except for murder in the first and second degree, attempted murder in the first degree, solicitation to commit murder in the first degree, conspiracy to commit murder in the first degree, murder of an unborn child, human trafficking in the first degree, sexual assault in the first degree, sexual abuse of a minor in the first degree, misconduct involving a controlled substance in the first degree, sex trafficking in the first degree under AS 11.66.110(a)(2), and kidnapping, the offenses in this title are classified into the following categories:

(1) class A felonies, which characteristically involve conduct resulting in serious physical injury or a substantial risk of serious physical injury to a person;

(2) class B felonies, which characteristically involve conduct resulting in less severe violence against a person than class A felonies, aggravated offenses against property interests, or aggravated offenses against public administration or order;

(3) class C felonies, which characteristically involve conduct serious enough to deserve felony classification but not serious enough to be classified as A or B felonies;

(4) class A misdemeanors, which characteristically involve less severe violence against a person, less serious offenses against property interests, less serious offenses against public administration or order, or less serious offenses against public health and decency than felonies;

(5) class B misdemeanors, which characteristically involve a minor risk of physical injury to a person, minor offenses against property interests, minor offenses against public administration or order, or minor offenses against public health and decency;

(6) violations, which characteristically involve conduct inappropriate to an orderly society but which do not denote criminality in their commission.

CSHB 97(JUD) -8- HB0097b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\O * Sec.

19.

AS 11.81.250(b) is amended to read:

(b) The classification of each felony defined in this title, except murder in the first and second degree, attempted murder in the first degree, solicitation to commit murder in the first degree, conspiracy to commit murder in the first degree, murder of an unborn child, human trafficking in the first degree, sexual assault in the first degree, sexual abuse of a minor in the first degree, misconduct involving a controlled substance in the first degree, sex trafficking in the first degree under AS 11.66.110(a)(2), and kidnapping, is designated in the section defining it.

A felony under the law of this state defined outside this title for which no penalty is specifically provided is a class C felony.

20.19.

AS 11.81.900(b)43 is amended by adding a new paragraphchapter to read:

(71)Chapter "adult72. entertainment" means an activity in which one or more individuals are employed, contracted, or permitted to, wholly or in part, entertain others by (A) removing clothes or other items that clothe or hide the person's body;

(B)Marketplace dancingFacilitator orSales inTax. any other manner exhibiting the individual's body in a completely or almost completely unclothed state;

(C) participating in a simulated illegal, indecent, or lewd exhibition, act, or practice, including simulated (i) sexual penetration;

(ii) the lewd exhibition or touching of a person's genitals, anus, or breast;

or (iii) bestiality;

* Sec.

21.

AS 12.10.010(b) is amended to read:

(b) Except as otherwise provided by law or in (a) of this section, a person may not be prosecuted, tried, or punished for an offense unless the indictment is found or the information or complaint is instituted not later than (1) 10 years after the commission of a felony offense in violation of AS 11.41.120 - 11.41.330, 11.41.366, 11.41.425(a)(1), 11.41.425(a)(5), 11.41.425(a)(6), or 11.41.450 - 11.41.458;

or HB0097b -9- CSHB 97(JUD) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\O (2) five years after the commission of any other offense.

* Sec.

22.

AS 12.37.010 is amended to read:

12.37.010.43.72.010.

AuthorizationLevy toof interceptsales communications.tax.

TheA attorneysales general,tax orof atwo personpercent designatedis inlevied writingon or by law to act for the attorneyannual general,gross maysales authorize, in writing, an ex parte application to a court of competent jurisdiction for an order authorizing the interceptionsale of aproperty private communication if the interception may provide evidence of, or mayservices assistdelivered in the apprehensionstate ofby personsa whomarketplace havefacilitator. committed, are committing, or are planning to commit, the following offenses:

(1)A murdersale inby or to the firstUnited States or secondan degreeentity underthat ASis 11.41.100exempt -from 11.41.110;federal taxation under 26 U.S.C.

(2)501(c)(3) kidnapping(Internal Revenue Code) is exempt from the tax imposed under ASthis 11.41.300;chapter.

(3)Sec. a class A or unclassified felony drug offense under AS 11.71;

(4)43.72.020. sex trafficking in the first or second degree under AS 11.66.110 and 11.66.120;

orCollection (5)of humansales traffickingtax [INby THEmarketplace FIRSTfacilitators; DEGREE] under AS 11.41.360 or 11.41.365.

physical presence.

(a) The tax described in AS 43.72.010 is imposed on the purchaser.

The marketplace facilitator shall collect the tax and pay the tax to the department.

A marketplace facilitator shall hold all taxes collected in trust for the statA.

marketplace facilitator shall apply the tax to the sales price.

(b) The marketplace facilitator is not required to collect and remit taxes to the department unless, in the previous calendar year, the HB 97 -8- HB0097a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\I (1) marketplace facilitator's gross sales revenue from the sale of property or services delivered in the state met or exceeded $250,000;

or (2) marketplace facilitator made 200 or more separate sales of property or services delivered in the state.

(c) A marketplace facilitator shall register with the department if it satisfies the conditions of (b)(1) or (2) of this section.

(d) A marketplace facilitator who does not have a physical presence in the state is subject to the provisions of this chapter and shall remit the sales tax levied under AS 43.72.010 if the marketplace facilitator satisfies one of the requirements under (b) of this section and conducts sales through an online marketplace and delivery is located within the state.

Sec.

43.72.030.

Liability for payment of tax.

(a) Liability for the payment of a tax imposed under this chapter is not extinguished until the taxes have been paid to the department.

(b) A marketplace facilitator is liable for the tax due under this chapter and may be required to furnish adequate security as provided in AS 43.72.080 to ensure collection and payment of the taxes.

Sec.

43.72.040.

Method of accounting.

A person who is a marketplace facilitator shall report and pay the tax due under this chapter using the same method of accounting that the person uses for federal tax purposes.

Sec.

43.72.050.

Returns;

payment.

A marketplace facilitator responsible for collecting the sales tax due under AS 43.72.020 shall file a return on a form or in a format prescribed by the department and pay the tax to the department.

The marketplace facilitator shall file the return and pay the tax on or before the last day of the month following the month for which the tax is due.

Sec.

43.72.060.

Methods.

(a) The department shall adopt regulations providing a rounding method for payment of a tax imposed under this chapter.

(b) The department may use sampling principles or methods instead of examining 100 percent of records in conducting an audit of a return filed under AS 43.72.050.

Sec.

43.72.070.

Deduction for bad debts.

(a) A marketplace facilitator filing a HB0097a -9- HB 97 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\I return under AS 43.72.050 may deduct sales found to be worthless.

The bad debt may be deducted when it (1) is written off as uncollectable in the person's books and records;

and (2) qualifies as a deduction for federal income tax purposes under 26 U.S.C.

(Internal Revenue Code).

(b) If the amount of bad debt exceeds the amount of taxable sales or leases during the period that the bad debt is written off, a marketplace facilitator may file a refund claim with the department.

(c) If a bad debt deducted under (a) of this section is later collected, the marketplace facilitator who claimed the deduction shall pay the tax levied under AS 43.72.020 on the amount collected.

For purposes of this section, a payment made on a debt or account is applied first to the sales price of the property or service, then to interest, service charges, and any other charges.

Sec.

43.72.080.

Security:

limitations;

sale of security deposit at auction;

bond.

(a) The department may require a marketplace facilitator to deposit with the department security in a form and amount that the department determines is appropriate.

The deposit may not be more than twice the estimated average tax liability under this chapter for the period for which the return is required under AS 43.72.050 to be filed or $10,000, whichever is less.

The department may increase or decrease the amount of security, subject to the limitations provided in this section.

(b) The department may sell at public auction property deposited as security to recover a tax amount required to be collected under this chapter, including interest and penalties.

Notice of the sale must be sent at least 30 days before the sale by certified mail to the last known address of the person who deposited the security.

After the sale, any surplus above the amount due that is not required as security under this section must be returned to the person who deposited the security.

(c) Instead of security, the department may require a marketplace facilitator to file a bond to guarantee solvency and responsibility issued by a surety company authorized to transact business in this state.

(d) In addition to the other requirements of this section, the department may HB 97 -10- HB0097a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\I require the corporate officers, directors, or shareholders of a marketplace facilitator corporation to provide a personal guaranty and assumption of liability for the payment of the tax due under this chapter.

Sec.

43.72.090.

Quitting business;

liability of successor.

(a) Within 10 days after a marketplace facilitator quits business, sells, exchanges, or otherwise transfers the business, or disposes of the complete stock of goods of the business, the marketplace facilitator shall file a return and pay the taxes due under this chapter.

(b) Except as provided in (d) of this section, a successor in a business or stock of goods is liable for the payment of the full amount of tax and shall withhold from the sales price payable to the predecessor a sum sufficient to pay any tax due until the predecessor produces either a receipt from the department showing payment in full of any tax due or a statement from the department that tax is not due.

(c) If a tax is due but has not been paid as provided in (a) of this section, the successor is liable for the payment of the full amount of tax.

The payment of the tax by the successor is considered to be a payment on the sales price and, if the payment is greater in amount than the sales price, the amount of the difference becomes a debt due to the successor from the taxpayer owing the tax under (a) of this section.

(d) A successor is not liable for any tax due under this section if the successor gives written notice to the department of the acquisition and the department does not issue an assessment against the predecessor within six months after receipt of the notice from the successor.

If the department issues an assessment and a copy of the assessment is not mailed to the successor, the successor is not liable for the tax due.

(e) In this section, "predecessor" means a marketplace facilitator that quits business, sells, exchanges, or otherwise transfers the business, or disposes of the complete stock of goods of the business.

Sec.

43.72.100.

Tax as debt.

(a) The tax imposed by this chapter and related interest and penalties become a personal debt of a marketplace facilitator required to file a return under AS 43.72.050 or a person required by the department to personally guarantee the payment of taxes under this chapter from the time the liability arises, regardless of when the time for payment of the liability occurs.

(b) If the personal representative of an estate has volunty distributed the HB0097a -11- HB 97 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\I assets held in that capacity without reserving sufficient assets to pay the taxes due under this chapter and interest and penalties resulting from taxes due under this chapter, the personal representative is personally liable for the taxes, interest, and penalties, to the extent permitted under AS 13.16.

(c) An officer or employee of a marketplace facilitator whose duty it is to collect, truthfully account for, and pay to the state the taxes imposed by this chapter and who fails to pay the taxes is liable to the state for the taxes imposed by this chapter and the penalty and interest due on the taxes.

Sec.

43.72.110.

Organized retail theft fund.

(a) The organized retail theft fund is established in the general fund.

The legislature may appropriate the tax collected under AS 43.72.010 to the organized retail theft fund.

The legislature may appropriate money in the fund to law enforcement agencies to investigate and prosecute organized retail theft under AS 11.46.215 and related fraud and property crimes.

(b) The fund is not a dedicated fund.

Money in the fund does not lapse and remains available for appropriation in successive fiscal years.

Sec.

43.72.900.

Definitions.

In this chapter, (1) "law enforcement agency" means a public agency that performs as one of its principal functions an activity relating to crime prevention, control, or reduction or relating to the enforcement of criminal law;

"law enforcement agency" does not include a court;

(2) "marketplace facilitator" means a person who contracts with a third-party seller to facilitate the sale of the third-party seller's property, product, or services through a physical retail location or online marketplace operated by the person, and engages (A) directly or indirectly by (i) transmitting or otherwise communicating the offer or acceptance between the buyer and the third-party seller;

(ii) owning or operating the electronic, physical, or technological infrastructure that brings the buyer and the third-party seller together;

HB 97 -12- HB0097a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\I (iii) providing a virtual currency that buyers are allowed or required to use to purchase products from the third-party seller;

or (iv) software development or research and development activities related to any of the activities described in (i) - (iii) of this subparagraph, if the activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person;

and (B) in one or more of the following activities with respect to the third-party seller's product:

(i) payment processing services;

(ii) fulfillment or storage services;

(iii) listing products for sale;

(iv) setting prices;

(v) branding sales as the marketplace facilitator;

(vi) taking orders;

(vii) advertising or promotion;

or (viii) providing customer service or accepting or assisting with returns or exchanges;

(3) "online marketplace" means a consumer-directed, electronically based or electronically accessed platform that (A) allows, facilitates, or enables third-party sellers to sell, purchase, pay for, store, ship, or deliver a consumer product;

(B) is used by one or more third-party sellers;

and (C) has a contractual or similar relationship with consumers that governs consumer use of the platform to purchase consumer products;

(4) "resident" means a natural person domiciled in the state;

(5) "third-party seller" means a person who sells, offers to sell, or contracts to sell a consumer product through an online marketplace;

"third-party seller" does not include a person who operates an online marketplace or has an ongoing contractual relationship with an online marketplace to provide manufacturing, distribution, wholesaling, or fulfillment of consumer product orders for the online HB0097a -13- HB 97 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\I marketplace.

23.20.

AS 12.55.035(b) is amended to read:

(b) Upon conviction of an offense, a defendant who is not an organization may be sentenced to pay, unless otherwise specified in the provision of law defining the offense, a fine of not more than (1) $500,000 for murder in the first or second degree, attempted murder in the first degree, murder of an unborn child, human trafficking in the first degree, sexual assault in the first degree under AS 11.41.410(a)(1)(A), (2), (3), or (4), sexual abuse of a minor in the first degree, kidnapping, sex trafficking in the first degree under AS 11.66.110(a)(2), or misconduct involving a controlled substance in the first degree;

(2) $250,000 for a class A felony;

(3) $100,000 for a class B felony;

(4) $50,000 for a class C felony;

(5) $25,000 for a class A misdemeanor;

(6) $2,000 for a class B misdemeanor;

CSHB 97(JUD) -10- HB0097b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\O (7) $500 for a violation.

* Sec.

24.

AS 12.55.045 is amended by adding a new subsection to read:

(p) In imposing restitution under this section, the court shall order a defendant convicted of a violation of AS 11.46.203 - 11.46.207 to pay the victim restitution in an amount that fully compensates the victim for unpaid wages or owed compensation.

* Sec.

25.

AS 12.55.125(b) is amended to read:

(b) A defendant convicted of attempted murder in the first degree, solicitation to commit murder in the first degree, conspiracy to commit murder in the first degree, kidnapping, human trafficking in the first degree, or misconduct involving a controlled substance in the first degree shall be sentenced to a definite term of imprisonment of at least five years but not more than 99 years.

A defendant convicted of murder in the second degree or murder of an unborn child under AS 11.41.150(a)(2) - (4) shall be sentenced to a definite term of imprisonment of at least 15 years but not more than 99 years.

A defendant convicted of murder in the second degree shall be sentenced to a definite term of imprisonment of at least 20 years but not more than 99 years when the defendant is convicted of the murder of a child under 16 years of age and the court finds by clear and convincing evidence that the defendant (1) was a natural parent, a stepparent, an adoptive parent, a legal guardian, or a person occupying a position of authority in relation to the child;

or (2) caused the death of the child by committing a crime against a person under AS 11.41.200 - 11.41.530.

In this subsection, "legal guardian" and "position of authority" have the meanings given in AS 11.41.470.

* Sec.

26.

AS 12.55.155(c) is amended by adding a new paragraph to read:

(38) the offense was one of a continuing series of criminal offenses that qualify as organized theft.

* Sec.

27.

AS 23.05.180 is amended by adding a new subsection to read:

(c) If an employer is found to owe unpaid wages, in addition to fully compensating the employee for the wages or part of the wages, the employer shall (1) pay damages in an amount equal to double the amount of unpaid wages;

and (2) reimburse the employee for any legal costs incurred in pursuing the HB0097b -11- CSHB 97(JUD) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\O unpaid wages.

* Sec.

28.

AS 23.10.110(a) is amended to read:

(a) An employer who violates a provision of AS 23.10.060 or 23.10.065 is liable to an employee affected in the amount of unpaid minimum wages, or unpaid overtime compensation, as the case may be, and [, EXCEPT AS PROVIDED IN (d) OF THIS SECTION, IN] an additional equal amount as liquidated damages.

* Sec.

29.

AS 23.10.110(c) is amended to read:

(c) The court in an action brought under this section shall, in addition to a judgment awarded to the plaintiff, allow costs of the action and [, EXCEPT AS PROVIDED IN (e) - (h) OF THIS SECTION,] reasonable attorney fees to be paid by the defendant.

The attorney fees in the case of actions brought under this section by the commissioner shall be remitted by the commissioner to the Department of Revenue.

The commissioner may not be required to pay the filing fee or other costs.

The commissioner in case of suit has power to join various claimants against the same employer in one cause of action.

* Sec.

30.

AS 11.41.360(b);

AS 23.10.110(d), 23.10.110(e), 23.10.110(f), 23.10.110(g), and 23.10.110(h) are repealed.

* Sec.

31.

(1) AS 11.41.360(a),11.46.120(a), as amended by sec.

1 of this Act;

(2) AS 11.41.360(c), as amended by sec.

(3)(2) AS 11.41.365(b),11.46.130(a), as amended by sec.

(4)(3) AS 11.41.36611.46.140(a), -as 11.41.369,amended enacted by sec.

(5)(4) AS 11.41.530(a),11.46.150(a), as amended by sec.

(6)(5) AS 11.46.115,11.46.220(c), enactedas amended by sec.

(7)(6) AS 11.46.120(a),11.46.260(b), as amended by sec.

(8)(7) AS 11.46.130(a),11.46.270(b), as amended by sec.

(9)(8) AS 11.46.140(a),11.46.280(d), as amended by sec.

(10)(9) AS 11.46.140(c),11.46.285(b), enactedas amended by sec.

CSHB(10) 97(JUD) -12- HB0097b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0109\O (11) AS 11.46.150(a),11.46.360(a), as amended by sec.

(12)(11) AS 11.46.20111.46.482(a), -as 11.46.207,amended enacted by sec.

13 of this Act;

(12) AS 11.46.530(b), as amended by sec.

(13) AS 11.46.980(c),11.46.620(d), as amended by sec.

and (14) AS 11.46.980(e), as amended by sec.

16 of this Act;Act.

(15)(b) AS 11.81.250(a),43.72.010, asadded amended by sec.

1819 of this Act;Act, applies to the taxation of goods purchased on or after the effective date of this Act.

(16)HB AS97 11.81.250(b),-14- asHB0097a amendedNew byText sec.Underlined [DELETED TEXT BRACKETED]

19 of this Act;

(17) AS 11.81.900(b), as amended by sec.

20 of this Act;

(18) AS 12.10.010(b), as amended by sec.

21 of this Act;

and (19) AS 12.37.010, as amended by sec.

22 of this Act.

(b) The following sections apply to sentences imposed on or after the effective date of those sections for conduct occurring on or after the effective date of those sections:

(1) AS 12.55.035(b), as amended by sec.

23 of this Act;

and (2) AS 12.55.125(b), as amended by sec.

25 of this Act.

(c) AS 23.05.180(c), enacted by sec.

27 of this Act, and AS 23.10.110, as amended by secs.

28 - 30 of this Act, apply to claims brought on or after the effective date of this Act.

* Sec.

32.

This Act takes effect July 1, 2025.

HB0097b -13- CSHB 97(JUD) New Text Underlined [DELETED TEXT BRACKETED]