R.I. Gen. Laws § 44-11-33 — Violations by individuals

Whenever any person 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 person is guilty of a felony and upon conviction
thereof shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned
not exceeding one year, or both.