Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-15-12
Penalty for violations by individuals
Official textwebserver.rilegislature.govlast amended
Whenever any person 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 person shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
Amendment history
History of Section. G.L. 1956, §§ 44-15-5-G, 44-15-12; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 103, § 5.
Source: view the official text
In this chapter (22 sections)
- 44-15-1 · Definitions
- 44-15-1.1 · âCredit Unionsâ and âdepositsâ defined
- 44-15-1.2 · Credit unions â Tax imposed
- 44-15-2 · Banking institutions â Tax imposed
- 44-15-3 · Repealed
- 44-15-4 · Credit for franchise tax
- 44-15-5 · Filing of return and reports â Determination and collection…
- 44-15-5.1 · Claims for refund â Hearing upon denial
- 44-15-6 · Determination of tax without return
- 44-15-7 · Pecuniary penalty for failure to file report
- 44-15-8 · Pecuniary penalty for false return
- 44-15-9 · Collection of pecuniary penalties
- 44-15-10 · Examination of books and witnesses
- 44-15-11 · Penalty for violations by banks
- 44-15-12 · Penalty for violations by individuals
- 44-15-13 · Penalty for failure to file return
- 44-15-14 · Hearing on application by bank
- 44-15-15 · Appeals
- 44-15-16 · Collection by writ of execution
- 44-15-17 · Rules and regulations
- 44-15-18 · Severability
- 44-15-19 · Repealed