Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-21-9 — Forfeiture for neglect of duty by auctioneer
Every auctioneer who fails to render his or her account or affidavit to the general
treasurer, or fails to pay the duty due the state or city or town at the time and
in the manner provided:
(1) May be required to pay to the state and/or city or town interest at the annual rate
of twelve percent (12%) from the date the duty should have been paid; and/or
(2) Shall forfeit for every neglect five hundred dollars ($500), to be sued for by the
general treasurer to the use of the state, unless the neglect is not paying the duty
due the city or town, and then by the city or town treasurer to the use of the city
or town.
Source: official text