R.I. Gen. Laws § 44-11.1-23 — Criminal penalty for failure to file return

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.