R.I. Gen. Laws § 44-29-3 — Filing of returns — Date due — Interest and penalty

On or before the tenth day of the month next succeeding the month in which any taxes
imposed by this chapter are collected, the seller shall pay the taxes to the tax administrator
and at the same time shall file with him or her a return in a form the administrator
may by regulation prescribe. If any taxes are not paid to the tax administrator when
due, there is added to the taxes, and made a part of the taxes, interest at the annual
rate provided by § 44-1-7 from the date when the taxes became due until the date of payment; if any return
is not filed when due, there shall be added to the taxes, and made a part of the taxes,
a ten percent (10%) penalty of the amount of taxes due, which penalty shall be in
addition to any interest added.