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.
Amendment history
History of Section. G.L. 1896, ch. 159, § 19; G.L. 1909, ch. 188, § 19; G.L. 1923, ch. 216, § 19; G.L. 1938, ch. 337, § 19; G.L. 1956, § 44-21-9; P.L. 1991, ch. 64, § 1.
Source: view the official text
In this chapter (9 sections)
- 44-21-1 · Sales subject to duty
- 44-21-2 · Duty imposed â Apportionment between state and city or town
- 44-21-3 · Amount on which duty based â Retention and payment by…
- 44-21-4 · Bidding on part of property to be sold
- 44-21-5 · Purchase by auctioneer or original owner
- 44-21-6 · Accounts rendered by auctioneers
- 44-21-7 · Oath to auctioneerâs account
- 44-21-8 · Payments to general and city or town treasurers
- 44-21-9 · Forfeiture for neglect of duty by auctioneer