R.I. Gen. Laws § 44-67-6 — Surcharge on available information — Interest on delinquencies — Penalties — Collection powers

If any compassion center fails, within the time required by this chapter, to file
a return, or files an insufficient or incorrect return, or does not pay the surcharge
imposed by this chapter when it is due, the tax administrator shall make an assessment
based upon available information, 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. 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, penalty and/or late filing charge in the same manner
and with the same powers as prescribed for collection of taxes in this title.