Section 2C:21-2.4 - Possession of certain fraudulent receipts, universal product code (UPC) labels and checksa. Except as provided in subsection b. of this section, any person who knowingly possesses a forged or altered retail sales receipt, universal product code (UPC) label or check for the purpose of defrauding a retail merchant shall be guilty of a disorderly persons offense.b. Any person who knowingly possesses 15 or more forged or altered retail sales receipts, universal product code labels or checks for the purpose of defrauding a retail merchant shall be guilty of a crime of the fourth degree. L. 2001, c. 110, s. 2, eff. 6/21/2001.