Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-51 — Penalty for violations generally
(a) Except as otherwise provided in this chapter, any person who or that violates any
provision of this chapter 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 one thousand
dollars ($1,000);
(2) For a second or subsequent offense in a twenty-four-month (24) period, fined not more
than five thousand dollars ($5,000) or imprisoned for not more than three (3) years,
or both fined and imprisoned.
(b) Whoever knowingly violates any provision of this chapter, or of regulations prescribed
thereunder, shall, in addition to any other penalty provided in this chapter, for
each such offense, be fined not more than five thousand dollars ($5,000) or imprisoned
not more than one year, or both.
(c) 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.
Source: official text