11 Guam Code Ann. § 71110
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It shall be unlawful to conduct more than ten (10) taxable business transactions per day in cash, and fail to record the transaction in a cash register when the means for recording the transaction in a cash register are available. Each day a person is in violation of this Section shall be treated as a separate violation. Any person who violates this Section shall be subject to a fine not to exceed One Thousand Dollars ($1,000); provided, that if the person is a cash-based business, the fine shall not exceed Two Thousand Dollars ($2,000).