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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-13-25

Pecuniary penalty for false return

Official textwebserver.rilegislature.govlast amended

In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter the tax administrator shall add to the tax fifty percent (50%) of its amount.

Amendment history

History of Section. P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-25.

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In this chapter (40 sections)
  1. 44-13-2 · Foreign corporations subject to tax
  2. 44-13-2.1 · Public service companies subject to tax
  3. 44-13-2.2 · Gross earnings of certain corporations and public service…
  4. 44-13-3 · Minimum tax
  5. 44-13-4 · Rate of taxation
  6. 44-13-5 · Deductions for merchandise sales and alternative fuel
  7. 44-13-6 · Due date of annual return
  8. 44-13-7 · Extension of time for filing of returns
  9. 44-13-8 · Statements, returns, and rules and regulations
  10. 44-13-9 · Entire gross earnings of business wholly within state
  11. 44-13-10 · Apportionment of earnings from business partially within…
  12. 44-13-11 · Liability of fiduciaries
  13. 44-13-12 · Intangibles exempt from taxation — Corporation whose…
  14. 44-13-13 · Taxation of certain tangible personal property
  15. 44-13-13.1 · Personal property tax — Application of aggrieved party…
  16. 44-13-13.2 · Personal property tax — Application to recover
  17. 44-13-14 · Exemption of securities from taxation
  18. 44-13-15 · Determination and payment of tax
  19. 44-13-16 · Claim for refund — Hearing upon denial
  20. 44-13-17 · Interest on delinquent payments
  21. 44-13-18 · Lien on real estate
  22. 44-13-19 · Supplemental returns
  23. 44-13-20 · Power to summon witnesses
  24. 44-13-21 · Service of summons
  25. 44-13-22 · Enforcement of summons
  26. 44-13-23 · Determination of tax without return
  27. 44-13-24 · Pecuniary penalty for failure to file return
  28. 44-13-25 · Pecuniary penalty for false return
  29. 44-13-26 · Collection of pecuniary penalties
  30. 44-13-27 · Examination of records and witnesses
  31. 44-13-28 · Penalty for violations by corporation
  32. 44-13-29 · Penalty for violations by individuals
  33. 44-13-30 · Penalty for failure to file return or statement
  34. 44-13-31 · Hearing on application by corporation
  35. 44-13-32 · Appeals
  36. 44-13-33 · Collection by writ of execution
  37. 44-13-34 · Severability
  38. 44-13-35 · Gross earnings exempt from the public service corporation tax
  39. 44-13-36 · Public service corporation tax included in utility rates
  40. 44-13-37 · Temporary relief from the gross earnings tax on electricity…
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