R.I. Gen. Laws § 44-26-9 — Willful failure

Any officer, director, or employee of any corporation which is required under this
chapter to file a declaration of estimated tax, who is willfully responsible for the
failure of the corporation to file the declaration or pay any installment of the advance
due under this chapter, or both, is liable for the amount of tax lost to the state
and to a penalty of not less than five hundred dollars ($500) nor more than ten thousand
dollars ($10,000), or be imprisoned not exceeding one year, or both.