Rhode Island § 44-11.1-23 § 44-11.1-23. Criminal penalty for failure to file return.

Rhode Island Statutes

§ 44-11.1-23 — § 44-11.1-23. Criminal penalty for failure to file return.

Rhode Island § 44-11.1-23

Title 44Taxation

Ch. 44-11.1Political Organization Tax

This text of Rhode Island § 44-11.1-23 (§ 44-11.1-23. Criminal penalty for failure to file return.) 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 § 44-11.1-23 (2026).

Text

§ 44-11.1-23. 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.
         

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§ 44-11.1-23. 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.