Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-26-9
Willful failure
Official textwebserver.rilegislature.govlast amended
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.
Amendment history
History of Section. P.L. 1968, ch. 263, art. 11, § 1; P.L. 1986, ch. 103, § 8.
Source: view the official text
In this chapter (10 sections)
- 44-26-1 · Definitions and purpose
- 44-26-2 · Repealed
- 44-26-2.1 · Declaration â Due date â Payment â Interest
- 44-26-5 · Credit against tax
- 44-26-6 · Repealed
- 44-26-7 · Short taxable years
- 44-26-8 · Failure to file
- 44-26-9 · Willful failure
- 44-26-10 · Applicability of laws
- 44-26-11 · Administration