R.I. Gen. Laws § 44-6-9 — Forfeiture by city or town on failure to assess or collect tax

If the assessors neglect to assess, or the collector to collect, any city or town’s
proportion of a state tax, or if any city or town neglects to appoint assessors or
a collector, the city or town shall forfeit double the amount of their proportion
of the tax, to be recovered by the general treasurer in an action of debt against
the delinquent city or town, and to be collected on execution from the property of
the city or town or the inhabitants of the city or town.