R.I. Gen. Laws § 44-29-5 — Pecuniary penalties for deficiencies

If any part of the deficiency for which a determination is made is due to negligence
or intentional disregard of the provisions of this chapter, a penalty of ten percent
(10%) of the amount of the determination shall be added to it. If any part of the
deficiency for which a determination is made is due to fraud or intent to evade the
provisions of this chapter, a penalty of fifty percent (50%) of the amount of the
determination shall be added to it.