R.I. Gen. Laws § 44-29-14 — Penalty for violations generally

Any person who fails or refuses to furnish any return required to be made, or fails
or refuses to furnish any other data required by the tax administrator, or makes any
false or fraudulent return, or violates any provision of this chapter for which no
other penalty is provided, is guilty of a felony and shall be fined not more than
ten thousand dollars ($10,000) for each offense, or be imprisoned not exceeding one
year, or both.