R.I. Gen. Laws § 44-64-6 — Surcharge on available information — Interest on delinquencies — Penalties — Collection powers

If any provider shall fail, within the time required by this chapter, to file a return,
or shall file an insufficient or incorrect return, or shall not pay the surcharge
imposed by this chapter when it is due, the tax administrator shall make an assessment
based upon information that may be available, which assessment shall be payable upon
demand and shall bear interest from the date when the surcharge should have been paid
at the annual rate set forth in § 44-1-7 of the Rhode Island general laws, as amended. If any part of the surcharge is caused by the 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 the surcharge. The tax administrator
shall collect the surcharge with interest in the same manner and with the same powers
as are prescribed for collection of taxes in this title.