R.I. Gen. Laws § 44-19-37 — Penalty for misappropriation

Any retailer and any officer, agent, servant, or employee of any corporate retailer
responsible for either the collection or payment of the tax, who appropriates or converts
the tax collected to his or her own use or to any use other than the payment of the
tax to the extent that the money required to be collected is not available for payment
on the due date as prescribed in this chapter, shall upon conviction for each offense
be fined not more than ten thousand dollars ($10,000), or be imprisoned for one year,
or by both fine and imprisonment, both fine and imprisonment to be in addition to
any other penalty provided by this chapter.