R.I. Gen. Laws § 44-13-28 — Penalty for violations by corporation

Whenever any corporation delivers or discloses or causes to be delivered or disclosed
to the tax administrator any false or fraudulent return, account, or statement, with
intent to defeat or evade any tax imposed under this chapter, or being duly summoned
to appear to testify or to appear and produce books as required under this chapter,
neglects to appear or to produce books, the corporation shall be fined not exceeding
ten thousand dollars ($10,000).