R.I. Gen. Laws § 44-20-51.1 — Civil penalties

(a) Whoever omits, neglects, or refuses to comply with any duty imposed upon them by this
chapter, or to do, or cause to be done, any of the things required by this chapter,
or does anything prohibited by this chapter, shall, in addition to any other penalty
provided in this chapter, be liable as follows:
(1) For a first offense in a twenty-four-month (24) period, a penalty of not more than
ten (10) times the retail value of the cigarettes, other tobacco products, and/or
electronic nicotine-delivery system products involved; and
(2) For a second or subsequent offense in a twenty-four-month (24) period, a penalty of
not more than twenty-five (25) times the retail value of the cigarettes, other tobacco
products, and/or contraband electronic nicotine-delivery system products involved.
(b) Whoever omits, neglects, or refuses to comply with any duty imposed upon them by this
chapter, or to do, or cause to be done, any of the things required by this chapter,
or does anything prohibited by this chapter, shall, in addition to any other penalty
provided in this chapter, be liable for a penalty of one thousand dollars ($1,000)
or not more than five (5) times the tax due but unpaid, whichever is greater.
(c) When determining the amount of a penalty sought or imposed under this section, evidence
of mitigating or aggravating factors, including history, severity, and intent, shall
be considered.