§ 44-14-34 — § 44-14-34. Penalty for failure to file return.

§ 44-14-34. Penalty for failure to file return.

If any return or statement, including a supplemental return, required to be made under the provisions of this chapter is not made within the time fixed or extended, the corporation or any officer or agent of the corporation neglecting or refusing to make the return or statement shall be fined not exceeding ten thousand dollars ($10,000).

Legislative History

P.L. 1942, ch. 1212, art. 7, § 14; G.L. 1956, § 44-14-34; P.L. 1986, ch. 103, § 4.