R.I. Gen. Laws § 44-15-11 — Penalty for violations by banks

Whenever any banking institution or credit union 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).