Partnertax.ai
Start free trial →

Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-3

Penalties for unlicensed business

Official textwebserver.rilegislature.govlast amended

Any manufacturer, importer, distributor, or dealer who sells, offers for sale, or possesses with intent to sell, cigarettes and/or any other tobacco products and/or any electronic nicotine delivery system products, without a license as provided in § 44-20-2, shall be guilty of a misdemeanor, and shall be fined not more than ten thousand dollars ($10,000) for each offense, or be imprisoned for a term not to exceed one

(1) year, or be punished by both a fine and imprisonment.

Amendment history

History of Section. P.L. 1939, ch. 663, § 2; P.L. 1951, ch. 2867, § 1; P.L. 1952, ch. 3007, § 1; G.L. 1956, § 44-20-3; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1996, ch. 321, § 3; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2017, ch. 302, art. 8, § 15; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 44-20-1 · Definitions
  2. 44-20-2 · Manufacturer, importer, distributor, and dealer licenses…
  3. 44-20-3 · Penalties for unlicensed business
  4. 44-20-4 · Application for license — Display
  5. 44-20-4.1 · License availability
  6. 44-20-5 · Expiration, duration, and renewal of manufacturer’s,…
  7. 44-20-6 · [Repealed.]
  8. 44-20-7 · Vending machine markers
  9. 44-20-8 · Suspension or revocation of license
  10. 44-20-8.1 · Maintenance and publication of list of licenses
  11. 44-20-8.2 · Transactions only with licensed manufacturers, importers,…
  12. 44-20-12 · Tax imposed on cigarettes sold
  13. 44-20-12.1 · Floor stock tax on cigarettes and stamps
  14. 44-20-12.2 · Prohibited acts — Penalty
  15. 44-20-12.3 · Floor stock tax on cigarettes and stamps
  16. 44-20-12.4 · Floor stock tax on cigarettes and stamps
  17. 44-20-12.5 · Floor stock tax on cigarettes and stamps
  18. 44-20-12.6 · Floor stock tax on cigarettes and stamps
  19. 44-20-12.7 · Floor stock tax on cigarettes and stamps
  20. 44-20-13 · Tax imposed on unstamped cigarettes
  21. 44-20-13.1 · Repealed
  22. 44-20-13.2 · Tax imposed on other tobacco products, smokeless tobacco,…
  23. 44-20-13.5 · Violations as to reports and records
  24. 44-20-14 · Return and payment of use tax
  25. 44-20-15 · Confiscation of contraband cigarettes, other tobacco…
  26. 44-20-16 · Exemptions from use tax
  27. 44-20-16.1 · Repealed
  28. 44-20-17 · Penalty for use tax violations
  29. 44-20-18 · Securing stamps
  30. 44-20-19 · Sales of stamps to distributors
  31. 44-20-20 · Use of metering machine in lieu of stamps
  32. 44-20-21 · Transfer of stamps prohibited — Redemption of unused stamps
  33. 44-20-22 · Reimbursement for mutilated and other stamps — Claims
  34. 44-20-23 · Payment of tax by manufacturer or shipper outside state
  35. 44-20-24 · Affixing of stamps outside state by vending machine operator
  36. 44-20-25 · Bond of nonresident authorized to pay tax
  37. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  38. 44-20-27 · Repealed
  39. 44-20-28 · Stamping by distributors required
  40. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
Full table of contents →