R.I. Gen. Laws § 44-68-5 — Criminal penalties

Any tax return preparer who has previously been assessed a penalty by the tax administrator
under § 44-68-4(c) who is found by a court of competent jurisdiction to have thereafter willfully prepared,
assisted in preparing, or caused a preparation of another false tax return or claim
for refund, that was filed with the division of taxation with the intent to wrongfully
obtain a property relief credit or the intent to wrongfully evade or reduce a tax
obligation, shall be guilty of a felony and, on conviction, shall be subject to a
fine not exceeding fifty-thousand dollars ($50,000) or imprisonment not exceeding
five (5) years or both.