Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-19-6
Penalty for business without permit
A person who engages in business as a retailer in this state without a permit or permits or after a permit has been suspended or revoked, and each officer of any corporation which engages in business as a retailer in this state without a permit or permits or after a permit has been suspended or revoked, is guilty of a misdemeanor, and shall be fined not more than five thousand dollars ($5,000) for each offense, or be imprisoned not exceeding one year, or be punished by both fine and imprisonment. Each day in which the person engages in business constitutes a separate offense.
Amendment history
History of Section. P.L. 1947, ch. 1887, art. 2, § 22; G.L. 1956, § 44-19-6.
Source: view the official text
In this chapter (40 sections)
- 44-19-1 · Annual permit required â Retail business subject to sales…
- 44-19-2 · Issuance of permit â Assignment prohibited â Display
- 44-19-3 · Temporary permits
- 44-19-4 · Return of permit on cessation of business â Cancellation
- 44-19-5 · Suspension or revocation of permit â New permit
- 44-19-5.1 · Injunctive relief â Jurisdiction of court
- 44-19-6 · Penalty for business without permit
- 44-19-7 · Registration of retailers
- 44-19-8 · Separate listing of tax in price
- 44-19-9 · Advertisement as to assumption of tax by retailer
- 44-19-10 · Monthly returns and payments â Monthly reports by show…
- 44-19-10.1 · Prepayment of sales tax on cigarettes
- 44-19-10.2 · Floor stock tax on inventory
- 44-19-10.3 · Electronic filing of sales tax returns
- 44-19-11 · Deficiency determinations â Interest
- 44-19-12 · Pecuniary penalties for deficiencies
- 44-19-13 · Notice of determination
- 44-19-14 · Determination without return â Interest and penalties
- 44-19-15 · Jeopardy determinations
- 44-19-15.2 · Flea markets
- 44-19-16 · Finality of determination â Time payment due
- 44-19-17 · Hearing by administrator on application
- 44-19-18 · Appeals
- 44-19-19 · Judgment on review
- 44-19-20 · Interest and penalties on delinquent payments
- 44-19-20.1 · Interest on overpayments
- 44-19-21 · Taxes as debt to state â Lien on real estate
- 44-19-22 · Notice of transfer of business â Taxes due immediately
- 44-19-23 · Collection powers â Surety bond to pay
- 44-19-24 · Disposition of proceeds
- 44-19-25 · Claims for refund â Hearing â Judicial review
- 44-19-26 · Payment of refunds
- 44-19-27 · Records required â Users â Collectors of taxes â…
- 44-19-27.1 · Examination of taxpayerâs records â Witnesses
- 44-19-27.2 · Power to summon witnesses and evidence
- 44-19-27.3 · Service of summons
- 44-19-27.4 · Enforcement of summons
- 44-19-28 · Reports required as to use tax
- 44-19-29 · Access to records of state agencies
- 44-19-30 · Information confidential â Types of disclosure authorized