§ 44-1-37. Administrative penalties and attorney's fees.
(a) Whenever a licensee and/or a taxpayer violates any provision of title 44 or the regulations
promulgated thereunder, the tax administrator may, in accordance with the requirements
of the administrative procedures act, chapter 35 of title 42:
(1) Revoke or suspend a license or permit issued by the division of taxation;
(2) Levy an administrative penalty in an amount not less than one hundred ($100) nor more
than fifty thousand dollars ($50,000);
(3) Order the violator to ceas
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§ 44-1-37. Administrative penalties and attorney's fees.
(a) Whenever a licensee and/or a taxpayer violates any provision of title 44 or the regulations
promulgated thereunder, the tax administrator may, in accordance with the requirements
of the administrative procedures act, chapter 35 of title 42:
(1) Revoke or suspend a license or permit issued by the division of taxation;
(2) Levy an administrative penalty in an amount not less than one hundred ($100) nor more
than fifty thousand dollars ($50,000);
(3) Order the violator to cease such actions; and/or
(4) Any combination of the above penalties.
(b) The tax administrator is hereby authorized, and may in his or her discretion, recover
the reasonable cost of legal services provided by in-house attorneys in the department
of revenue and/or the division of taxation incurred in matters pertaining to administrative
hearings, court hearings, and appeals. Nothing in this section shall limit the power
of the tax administrator to retain outside legal counsel and to recover the costs
of such legal counsel pursuant to other provisions of the general laws.
(c) Any monetary penalties assessed pursuant to this section shall be deposited in the
general fund.