A Seattle-area restaurant owner accused of using software to hide receipts and steal sales tax revenue pleaded guilty Aug. 30 in the first such prosecution in the U.S., the Washington Attorney General’s office said.

Yu-Ling Wong, owner of Facing East Restaurant in Bellevue, Wash., will pay $300,000 in restitution to the state Department of Revenue under terms of a plea agreement that includes a count of unlawful use of sales suppression software as well as counts of theft and filing...