R.I. Gen. Laws § 44-14-32 — Penalty for violations by banks

Whenever any banking institution 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 summoned
to appear to testify or to appear and produce books as required under this chapter,
neglects to appear or to produce books, the banking institution shall be fined not
exceeding ten thousand dollars ($10,000).