Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-11-27 — Pecuniary penalty for fraud

In case a false or fraudulent return is made with intent to evade any tax imposed
by this chapter, the tax administrator shall add to the tax fifty percent (50%) of
its amount.

Last amended: History of Section. G.L. 1938, ch. 37, Â§ 12; P.L. 1947, ch. 1887, art. 1, Â§ 1; G.L. 1956, Â§ 44-11-27.

Source: official text