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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-17

Penalty for use tax violations

Official textwebserver.rilegislature.govlast amended

Any person who or that violates the provisions of §§ 44-20-13 — 44-20-14 is guilty of a felony and shall for each offense be fined up to ten thousand dollars ($10,000), or be imprisoned not more than three (3) years, or be both fined and imprisoned.

Amendment history

History of Section. P.L. 1948, ch. 2092, § 6; G.L. 1956, § 44-20-17; P.L. 1972, ch. 155, art. 5, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1; P.L. 2016, ch. 512, art. 1, § 32.

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In this chapter (40 sections)
  1. 44-20-7 · Vending machine markers
  2. 44-20-8 · Suspension or revocation of license
  3. 44-20-8.1 · Maintenance and publication of list of licenses
  4. 44-20-8.2 · Transactions only with licensed manufacturers, importers,…
  5. 44-20-12 · Tax imposed on cigarettes sold
  6. 44-20-12.1 · Floor stock tax on cigarettes and stamps
  7. 44-20-12.2 · Prohibited acts — Penalty
  8. 44-20-12.3 · Floor stock tax on cigarettes and stamps
  9. 44-20-12.4 · Floor stock tax on cigarettes and stamps
  10. 44-20-12.5 · Floor stock tax on cigarettes and stamps
  11. 44-20-12.6 · Floor stock tax on cigarettes and stamps
  12. 44-20-12.7 · Floor stock tax on cigarettes and stamps
  13. 44-20-13 · Tax imposed on unstamped cigarettes
  14. 44-20-13.1 · Repealed
  15. 44-20-13.2 · Tax imposed on other tobacco products, smokeless tobacco,…
  16. 44-20-13.5 · Violations as to reports and records
  17. 44-20-14 · Return and payment of use tax
  18. 44-20-15 · Confiscation of contraband cigarettes, other tobacco…
  19. 44-20-16 · Exemptions from use tax
  20. 44-20-16.1 · Repealed
  21. 44-20-17 · Penalty for use tax violations
  22. 44-20-18 · Securing stamps
  23. 44-20-19 · Sales of stamps to distributors
  24. 44-20-20 · Use of metering machine in lieu of stamps
  25. 44-20-21 · Transfer of stamps prohibited — Redemption of unused stamps
  26. 44-20-22 · Reimbursement for mutilated and other stamps — Claims
  27. 44-20-23 · Payment of tax by manufacturer or shipper outside state
  28. 44-20-24 · Affixing of stamps outside state by vending machine operator
  29. 44-20-25 · Bond of nonresident authorized to pay tax
  30. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  31. 44-20-27 · Repealed
  32. 44-20-28 · Stamping by distributors required
  33. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
  34. 44-20-29 · Repealed
  35. 44-20-30 · Manner of affixing stamps
  36. 44-20-31 · Packages in which cigarettes sold — Sample packages
  37. 44-20-32 · Cancellation of used stamps
  38. 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
  39. 44-20-33.1 · Transportation of unstamped cigarettes
  40. 44-20-34 · Display of stamps in vending machines
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