R.I. Gen. Laws § 44-13-24 — Pecuniary penalty for failure to file return

In case of any failure to file a return within the time prescribed by law, there shall
be added to the tax five percent (5%) if the failure is for not more than thirty (30)
days with an additional five percent (5%) for each additional thirty (30) days or
fraction of the days during which the failure continues, not exceeding twenty-five
percent (25%) in the aggregate, except that when a return is filed after the time
prescribed by law and it is shown that the failure to file the return at the prescribed
time was due to reasonable cause and not due to willfull neglect, no addition to the
tax shall be made.