Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-29-5
Pecuniary penalties for deficiencies
Official textwebserver.rilegislature.govlast amended
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.
Amendment history
History of Section. P.L. 1969, ch. 197, art. 2, § 1.
Source: view the official text
In this chapter (18 sections)
- 44-29-1 · Definitions
- 44-29-2 · Imposition of tax
- 44-29-3 · Filing of returns â Date due â Interest and penalty
- 44-29-4 · Deficiency determination â Interest
- 44-29-5 · Pecuniary penalties for deficiencies
- 44-29-6 · Notice of determination
- 44-29-7 · Determination without return â Interest and penalties
- 44-29-8 · Taxes as debt to state â Lien on real estate
- 44-29-9 · Collection powers
- 44-29-10 · Payment of refunds
- 44-29-11 · Hearing by administrator on application
- 44-29-12 · Appeals
- 44-29-13 · Judgment on review
- 44-29-14 · Penalty for violations generally
- 44-29-15 · Records required
- 44-29-16 · Rules and regulations â Forms
- 44-29-17 · Taxes imposed as additional to other taxes
- 44-29-18 · Severability