R.I. Gen. Laws § 44-20.1-8 — Penalties

(a) Except as otherwise provided in this section, a first violation of any provision of
this chapter shall be punishable by a fine of one thousand dollars ($1,000) or five
(5) times the retail value of the cigarettes involved, whichever is greater. A second
or subsequent violation of any provision of this chapter shall be punishable by a
fine of five thousand dollars ($5,000) or five (5) times the retail value of the cigarettes
involved, whichever is greater.
(b) Any person who knowingly violates any provision of this chapter, or who knowingly
and falsely submits a certification under subsection 44-20.1-3(a)(1) in another person’s name, shall, for each such offense, be fined ten thousand dollars
($10,000) or five (5) time the retail value of the cigarettes involved, whichever
is greater, or imprisoned not more than five (5) years, or both.
(c) Any person failing to collect of remit to the administrator any tax required in connection
with a delivery sale, shall be assessed, in addition to any other penalty, a penalty
of five (5) times the retail value of the cigarettes involved.
(d)(1) Any cigarettes sold or attempted to be sold in a delivery sale that does not meet
the requirements of this chapter shall be forfeited to the state and destroyed.
(2) All fixtures, equipment, and all other materials and personal property on the premises
of any person who, with the intent to defraud the state, violates and of the requirements
of this chapter, shall be forfeited to the state.