R.I. Gen. Laws § 44-49-10 — Penalties — Criminal provisions

(a) Penalties. Any dealer violating this chapter is subject to a penalty of one hundred percent
(100%) of the tax in addition to the tax imposed by § 44-49-9. The penalty will be collected as part of the tax.
(b) Criminal penalty; sale without affixed stamps. In addition to the tax penalty imposed, a dealer distributing or possessing controlled
substances without affixing the appropriate stamps, labels, or other indicia is guilty
of a crime and, upon conviction, may be sentenced to imprisonment for not more than
five (5) years, or to payment of a fine of not more than ten thousand dollars ($10,000),
or both.
(c) Statute of limitations. An indictment may be found and filed, or a complaint filed, upon any criminal offense
specified in this section, in the proper court within six (6) years after the commission
of this offense.