Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-51.2 — Criminal penalty for fraudulent offenses
Whoever, with intent to defraud the state, fails to comply with any requirement of
this chapter or regulations prescribed thereunder shall, in addition to any other
penalty provided in this chapter, for each such offense, be fined one hundred thousand
dollars ($100,000), or imprisoned not more than fifteen (15) years, or both.
Source: official text