R.I. Gen. Laws § 44-44-18.1 — Pecuniary penalties for deficiencies

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