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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-14-29

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. 7, § 12; G.L. 1956, § 44-14-29.

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In this chapter (40 sections)
  1. 44-14-7 · Extension of time for return
  2. 44-14-8 · Statements, returns, and rules and regulations
  3. 44-14-9 · Reports filed with banking and insurance division
  4. 44-14-10 · “Net income” defined
  5. 44-14-11 · “Gross income” defined
  6. 44-14-12 · Gain or loss from disposition of securities
  7. 44-14-13 · Business expenses deductible
  8. 44-14-14 · Write-downs or reserves for security losses
  9. 44-14-14.1 · Apportionment and allocation of income for purposes of…
  10. 44-14-14.2 · Definitions applicable to §§ 44-14-14.1 — 44-14-14.5
  11. 44-14-14.3 · Receipts factor
  12. 44-14-14.4 · Property factor
  13. 44-14-14.5 · Payroll factor
  14. 44-14-15 · Dividends excluded from income
  15. 44-14-16 · Liability of fiduciaries
  16. 44-14-17 · Exemption of intangible property and stock from taxation
  17. 44-14-18 · Payment of tax
  18. 44-14-19 · Examination and correction of returns — Refund or credit
  19. 44-14-19.1 · Claims for refund — Hearing upon denial
  20. 44-14-19.2 · Limitations on assessment
  21. 44-14-20 · Interest on delinquent payments
  22. 44-14-21 · Lien on real estate
  23. 44-14-22 · Supplemental returns
  24. 44-14-23 · Information confidential — Types of disclosure authorized
  25. 44-14-24 · Power to summon witnesses
  26. 44-14-25 · Service of summons
  27. 44-14-26 · Enforcement of summons
  28. 44-14-27 · Determination of tax without return
  29. 44-14-28 · Pecuniary penalty for failure to file return
  30. 44-14-29 · Pecuniary penalty for false return
  31. 44-14-30 · Collection of pecuniary penalties
  32. 44-14-31 · Examination of books and witnesses
  33. 44-14-32 · Penalty for violations by banks
  34. 44-14-33 · Penalty for violations by individuals
  35. 44-14-34 · Penalty for failure to file return
  36. 44-14-35 · Hearing on application by bank
  37. 44-14-36 · Appeals
  38. 44-14-37 · Collection by writ of execution
  39. 44-14-38 · Severability
  40. 44-14-39 · Combined reporting study
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