Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-15-8
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. G.L. 1956, §§ 44-15-5-C, 44-15-8; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1.
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- 44-15-3 · Repealed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- 44-15-19 · Repealed