R.I. Gen. Laws § 44-11-32 — Violations by corporations

Whenever any corporation delivers or discloses or causes to be delivered or disclosed
to the tax administrator any false or fraudulent return, account, or statement, with
intent to defeat or evade any tax imposed under this chapter, or being summoned to
appear to testify or to appear and produce books as required under this chapter, neglects
to appear or to produce books, the corporation is guilty of a felony and upon conviction
shall be fined not exceeding ten thousand dollars ($10,000).