R.I. Gen. Laws § 44-65-6 — Surcharge on available information — Interest on delinquencies — Penalties — Collection powers

If any provider shall fail to file a return within the time required by this chapter,
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 assess upon the
information as may be available, which shall be payable upon demand and shall bear
interest at the annual rate provided by § 44-1-7 of the Rhode Island general laws, as amended, from the date when the surcharge should have been paid. If any part
of the surcharge 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 the tax. 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.