R.I. Gen. Laws § 44-68-4 — Civil penalties

(a) Failure to be diligent in determining eligibility for or amount of earned-income
credit. Upon a determination by the tax administrator that a tax return preparer prepared
a return(s) and failed to comply with due diligence requirements imposed by regulations
issued by the tax administrator with respect to determining eligibility for, or the
amount of, the credit allowable by § 44-30-2.6(c)(2)(N), the tax return preparer shall pay a penalty of five hundred dollars ($500) for each
such return and/or claim.
(b) Failure to be diligent in determining eligibility for property tax relief credit. Upon a determination by the tax administrator that a tax return preparer prepared
a return(s) and failed to comply with due diligence requirements imposed by regulations
issued by the tax administrator with respect to determining eligibility for, or the
amount of, the property tax relief credit allowable by § 44-33-1 et seq., the tax return preparer shall pay a penalty of five hundred dollars ($500)
for each such return.
(c) Tax return preparer civil penalties. Upon a determination by the tax administrator that a tax return preparer willfully
prepared, assisted in preparing, or caused the preparation of a return(s) filed with
the division of taxation with intent to wrongfully obtain a property tax relief credit
or with the intent to evade or reduce a tax obligation, the tax return preparer shall
be liable for a penalty of one thousand dollars ($1,000), or five hundred ($500) for
each return so filed during any calendar year, whichever is greater.
(d) The tax administrator may suspend or revoke the privilege of a tax return preparer
to prepare and/or file returns with the division of taxation upon a determination
that the tax return preparer has failed to comply with or violated any provision of
this section, any regulations issued by the tax administrator, or with any provision
of any other laws relative to the preparation of tax returns. Any tax return preparer
receiving a notice of intent to suspend or revoke the privilege to file tax returns
with the division of taxation may request a hearing on the notice of intent to suspend
or revoke; provided that said request for a hearing must be made within thirty (30)
days of such notice to suspend or revoke. If, after hearing, the tax return preparer
is aggrieved by a decision of the tax administrator (or his or her designated hearing
officer), the tax return preparer may, within thirty (30) days after notice of the
decision is sent to the tax return preparer by certified or registered mail, directed
to their last known address, petition the sixth division of the district court pursuant
to chapter 8 of title 8, setting forth the reasons why the decision is alleged to be erroneous and praying
for relief therefrom.