Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-45
Importation of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products with intent to evade tax
Any person, firm, corporation, club, or association of persons who or that orders any cigarettes, other tobacco products, and/or electronic nicotine-delivery system products for another; or pools orders for cigarettes, other tobacco products, and/or electronic nicotine-delivery system products from any persons; or conspires with others for pooling orders; or receives in this state any shipment of contraband cigarettes, contraband other tobacco products, and/or electronic nicotine-delivery system products on which the tax imposed by this chapter has not been paid, for the purpose and intention of violating the provisions of this chapter or to avoid payment of the tax imposed in this chapter, is guilty of a felony and shall be fined one hundred thousand dollars ($100,000) or five (5) times the retail value of the cigarettes, other tobacco products, and/or electronic nicotine-delivery system products involved, whichever is greater, or imprisoned not more than fifteen (15) years, or both.
Amendment history
History of Section. P.L. 1939, ch. 663, § 25; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-45; P.L. 1968, ch. 263, art. 8, § 11; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1; P.L. 2016, ch. 512, art. 1, § 32; 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)
- 44-20-26 · 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- 44-20-27 · Repealed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- 44-20-29 · Repealed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
- 44-20-51.3 · Counterfeit cigarettes
- 44-20-52 · Exercise of powers and duties
- 44-20-53 · Direct tax on consumer
- 44-20-54 · Taxes and fees as debt to state
- 44-20-55 · Severability
- 44-20-59 · Exemption of sales of cannabis
- 44-20-60 · Exemption of sales of certain electronic nicotine-delivery…
- 44-20-61 · Product restrictions on electronic nicotine-delivery system…
- 44-20-62 · Disclosure of information â Electronic nicotine-delivery…