R.I. Gen. Laws § 44-19-12 — Pecuniary penalties for deficiencies

If any part of the deficiency for which a deficiency determination is made is due
to negligence or intentional disregard of the provisions of this chapter and chapter
18 of this title, a penalty of ten percent (10%) of the amount of the determination
is added to it. If any part of the deficiency for which a deficiency determination
is made is due to fraud or an intent to evade the provisions of this chapter or chapter
18 of this title, a penalty of fifty percent (50%) of the amount of the determination
is added to it.