EXCLUSIVE

There are rules in the strip club -- no touching, no pictures and NO JACKING STRIPPER'S CELL PHONES ... but an NBA player has been accused of breaking Rule #3 ... TMZ Sports has learned.

The man in hot water is Orlando Magic player Maurice Harkless -- who's been named in a police report filed by an exotic dancer in San Francisco.

Law enforcement sources confirm ... the dancer claims 21-year-old Maurice came into the club late Sunday night -- but before he left early Monday morning, he swiped her cell phone and took it with him.

Sources connected to the situation tell us the stripper confronted the 6'9" player and tried to get the phone back ... to no avail.

We're told the San Francisco Police Department is now investigating the incident -- and there is surveillance footage that could crack the case.

We reached out to Harkless and his camp for comment -- so far, no word back.



5:03 PM PT -- A rep for Harkless just sent us a statement saying, "There must be a mistake in identity. Maurice Harkless was not involved in any situation that involved taking a cell phone or any property."