Rhode Island § 44-1-12 § 44-1-12. Reports under oath — False statements.

Rhode Island Statutes

§ 44-1-12 — § 44-1-12. Reports under oath — False statements.

Rhode Island § 44-1-12

Title 44Taxation

Ch. 44-1State Tax Officials

This text of Rhode Island § 44-1-12 (§ 44-1-12. Reports under oath — False statements.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-1-12 (2026).

Text

§ 44-1-12. Reports under oath — False statements.
Every return, report, or statement provided by law to be made to the tax administrator
            may be required by the tax administrator to be made under oath or affirmation, or
            the tax administrator may require that the return, report, or statement contain, or
            be verified by, a written declaration that it is made under the penalties of perjury;
            and whoever signs or issues any report or statement containing, or verified by, a
            written declaration is guilty of perjury if the report or statement is willfully false.
         

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§ 44-1-12. Reports under oath — False statements.

Every return, report, or statement provided by law to be made to the tax administrator may be required by the tax administrator to be made under oath or affirmation, or the tax administrator may require that the return, report, or statement contain, or be verified by, a written declaration that it is made under the penalties of perjury; and whoever signs or issues any report or statement containing, or verified by, a written declaration is guilty of perjury if the report or statement is willfully false.