The OP wrote: "3. The directions state that any unauthorized charges and/or any receipts not supplied will be deducted from his/her paycheck."
The unauthorized charges are certainly either an advance or theft (and yes I know theft can't be deducted).
The non-supplied receipts I'm a little shaky on myself but if the employer doesn't know what was purchased because there is no receipt then we go back to it being an advance for personal purchases.
You guess they are employee purchases. You have no way of knowing thst.
Did you miss the part about criminal charges for illegally withholding pay?
And there is no way to construe this to be a payroll advance. It would have to be given to the employee with that intent and that is not anything close to what has happened. This is a matter of forfeiture based upon a blanket agreement. It simply cannot be twisted enough to make this a legal deduction without the employees express written permission.
If the employer wishes to make a new agreement that states use of the card for personal purchases will be considered an advance on wages they might be able to make future personal purchases fly regardimg deducting without express permission. Of course that would also allow the user of the card to use it as much as they want but hey, why not make things worse.
Also note that the op said absolutely nothing about the purchases being for personal use. It’s as simple as they were required to provide receipts and are apparently not doing so.
As it stands, the best answer to the actual question asked is; no you cannot.
And unauthorized purchases don’t have to be personal use or theft. It may simply be the user has not received permission to purchase company items for company use so it would be neither personal use nor theft.
But the op isn’t even asking about unauthorized purchases. They asked about situations where the employee failed to provide a receipt