Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-11-34
Criminal penalty for failure to file return
Official textwebserver.rilegislature.govlast amended
Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
Amendment history
History of Section. G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-34; P.L. 1986, ch. 103, § 2.
Source: view the official text
In this chapter (40 sections)
- 44-11-11.3 · Accelerated amortization deductions for certain…
- 44-11-12 · Dividends and interest excluded from net income
- 44-11-13 · Entire net income of business wholly within state
- 44-11-14 · Allocation of income from business partially within state
- 44-11-14.1 · Certified facility apportionment exclusion
- 44-11-14.2 · Allocation and apportionment of regulated investment…
- 44-11-14.3 · Credit card banks â Allocation and apportionment of…
- 44-11-14.4 · Allocation and apportionment â Retirement and pension…
- 44-11-14.5 · International investment management service income
- 44-11-14.6 · Allocation and apportionment â Manufacturers
- 44-11-15 · Variation of method of allocating income
- 44-11-19 · Supplemental returns â Additional tax or refund
- 44-11-20 · Claims for refund â Hearing upon denial
- 44-11-21 · Information confidential â Types of disclosure authorized…
- 44-11-22 · Tax administratorâs power to summon witnesses and evidence
- 44-11-23 · Service of summons
- 44-11-24 · Enforcement of summons
- 44-11-25 · Determination of tax without return
- 44-11-26 · Pecuniary penalty for failure to file return or to pay tax…
- 44-11-26.1 · Revocation of articles or authority to transact business…
- 44-11-27 · Pecuniary penalty for fraud
- 44-11-28 · Collection of pecuniary penalties
- 44-11-29 · Notice to tax administrator of sale of assets â Tax due
- 44-11-29.1 · Letters of good standing â Fees
- 44-11-30 · Examination of taxpayerâs records â Witnesses
- 44-11-31 · Examinations as to liability of transferee
- 44-11-32 · Violations by corporations
- 44-11-33 · Violations by individuals
- 44-11-34 · Criminal penalty for failure to file return
- 44-11-35 · Appeals
- 44-11-36 · Liability of fiduciaries
- 44-11-37 · General collection powers
- 44-11-38 · Collection by writ of execution
- 44-11-39 · Tax as debt to state
- 44-11-40 · Severability
- 44-11-41 · Tax credit for machine tool, metal trade or plastic process…
- 44-11-42 · Repealed
- 44-11-43 · Passive investment treatment
- 44-11-44 · Annual Rhode Island corporate income and tax data report
- 44-11-45 · Repealed