R.I. Gen. Laws § 44-20-43 — Violations as to reports and records

Any person who fails to submit the reports required in this chapter or by the tax
administrator under this chapter, or who makes any incomplete, false, or fraudulent
report, or who refuses to permit the tax administrator or the tax administrator’s
authorized agent to examine any books, records, papers, or stocks of cigarettes, other
tobacco products, or electronic nicotine-delivery system products as provided in this
chapter, or who refuses to supply the tax administrator with any other information
which the tax administrator requests for the reasonable and proper enforcement of
the provisions of this chapter, shall be guilty of a misdemeanor punishable by imprisonment
up to one (1) year, or a fine of not more than five thousand dollars ($5,000), or
both, for the first offense, and for each subsequent offense, shall be fined not more
than ten thousand dollars ($10,000), or be imprisoned not more than five (5) years,
or both.