§ 44-11-34 — § 44-11-34. Criminal penalty for failure to file return.

§ 44-11-34. Criminal penalty for failure to file return.

Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.

Legislative History

G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-34; P.L. 1986, ch. 103, § 2.