R.I. Gen. Laws § 44-13-26 — Collection of pecuniary penalties

The amount added to any tax under §§ 44-13-24 and 44-13-25 shall be collected as a part of and at the same time and in the same manner as the
tax unless the tax has been paid before the discovery of the neglect, falsity, or
fraud, in which case the amount added shall be collected in the same manner as the
tax.