Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-35
Penalties for violations as to unstamped contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery system products
# (a)
Any person who violates any provision of §§ 44-20-33 and 44-20-34 shall be fined or imprisoned, or both fined and imprisoned, as follows:
# (1)
For a first offense in a twenty-four-month (24) period, fined not more than ten (10) times the retail value of the contraband cigarettes, contraband electronic nicotine-delivery system products, and/or contraband other tobacco products, or be imprisoned not more than one (1) year, or be both fined and imprisoned;
# (2)
For a second or subsequent offense in a twenty-four-month (24) period, fined not more than twenty-five (25) times the retail value of the contraband cigarettes, contraband electronic nicotine-delivery system products, and/or contraband other tobacco products, or be imprisoned not more than three (3) years, or be both fined and imprisoned.
# (b)
When determining the amount of a fine sought or imposed under this section, evidence of mitigating factors, including history, severity, and intent shall be considered.
Amendment history
History of Section. P.L. 1939, ch. 663, § 16; G.L. 1956, § 44-20-35; P.L. 1972, ch. 155, art. 5, § 1; P.L. 1978, ch. 140, § 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. 2017, ch. 302, art. 8, § 15; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.
Source: view the official text
In this chapter (40 sections)
- 44-20-17 · Penalty for use tax violations
- 44-20-18 · Securing stamps
- 44-20-19 · Sales of stamps to distributors
- 44-20-20 · Use of metering machine in lieu of stamps
- 44-20-21 · Transfer of stamps prohibited â Redemption of unused stamps
- 44-20-22 · Reimbursement for mutilated and other stamps â Claims
- 44-20-23 · Payment of tax by manufacturer or shipper outside state
- 44-20-24 · Affixing of stamps outside state by vending machine operator
- 44-20-25 · Bond of nonresident authorized to pay tax
- 44-20-26 · Agreement by nonresident to submit records â Attorney to…
- 44-20-27 · Repealed
- 44-20-28 · Stamping by distributors required
- 44-20-28.1 · Noncompliance with tobacco manufacturerâs escrow fund…
- 44-20-29 · Repealed
- 44-20-30 · Manner of affixing stamps
- 44-20-31 · Packages in which cigarettes sold â Sample packages
- 44-20-32 · Cancellation of used stamps
- 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
- 44-20-33.1 · Transportation of unstamped cigarettes
- 44-20-34 · Display of stamps in vending machines
- 44-20-35 · Penalties for violations as to unstamped contraband…
- 44-20-36 · Possession of unstamped cigarettes
- 44-20-37 · Seizure and destruction of unstamped cigarettes
- 44-20-38 · Hearing on cigarettes seized
- 44-20-39 · Forgery and counterfeiting â Tampering with meters â…
- 44-20-40 · Records â Investigation and inspection of books, premises,…
- 44-20-40.1 · Inspections
- 44-20-41 · Monthly reports of distributors and dealers
- 44-20-42 · Reports and records of carriers, bailees and warehouse…
- 44-20-43 · Violations as to reports and records
- 44-20-44 · Declarations under penalty of perjury
- 44-20-45 · Importation of cigarettes, other tobacco products, and/or…
- 44-20-46 · Witnesses before tax administrator
- 44-20-47 · Hearings by tax administrator
- 44-20-48 · Appeal to district court
- 44-20-49 · Disposition of revenue â Payment of refunds
- 44-20-50 · Administration â Forms â Rules and regulations
- 44-20-51 · Penalty for violations generally
- 44-20-51.1 · Civil penalties
- 44-20-51.2 · Criminal penalty for fraudulent offenses