R.I. Gen. Laws § 44-2-3 — Penalty for violations or neglect of duty by tax officials

Every officer who neglects or refuses to perform any duty imposed on the officer in
this title, or who does not comply with the provisions in this title, or who in any
wise knowingly violates any provisions in this title, shall be imprisoned not exceeding
one year or fined not exceeding five hundred dollars ($500), which fine, if it is
a state tax, shall be paid into the state treasury, or if a town tax, into the town
treasury, or if a fire corporation tax, into the fire corporation treasury.