Rhode Island § 44-17-11 § 44-17-11. Penalties for violations — Interest on delinquencies.

Rhode Island Statutes

§ 44-17-11 — § 44-17-11. Penalties for violations — Interest on delinquencies.

Rhode Island·Title 44 Taxation·Ch. 44-17 Taxation of Insurance Companies

§ 44-17-11. Penalties for violations — Interest on delinquencies.
If the return required to be made by § 44-17-1 is not made within the time fixed or extended, the officer or agent neglecting or
            refusing to make the return shall be fined not exceeding five hundred dollars ($500),
            and the tax administrator shall assess the tax upon any information he or she may
            obtain. Any tax imposed by § 44-17-1 remaining unpaid on March 1st in any year shall bear interest at the annual rate
            provided by § 44-1-7 from the date when the tax became due and payable to the date when the tax is paid.
            Any officer or agent who willfully makes a false statement in any return required
 

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§ 44-17-11. Penalties for violations — Interest on delinquencies.

If the return required to be made by § 44-17-1 is not made within the time fixed or extended, the officer or agent neglecting or refusing to make the return shall be fined not exceeding five hundred dollars ($500), and the tax administrator shall assess the tax upon any information he or she may obtain. Any tax imposed by § 44-17-1 remaining unpaid on March 1st in any year shall bear interest at the annual rate provided by § 44-1-7 from the date when the tax became due and payable to the date when the tax is paid. Any officer or agent who willfully makes a false statement in any return required by this chapter shall upon conviction be deemed guilty of perjury.

Rhode Island § 44-17-11 (§ 44-17-11. Penalties for violations — Interest on delinquencies.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

G.L. 1896, ch. 29, § 8; G.L. 1909, ch. 39, § 8; G.L. 1923, ch. 37, § 8; P.L. 1926, ch. 809, § 3; P.L. 1929, ch. 1428, § 2; G.L. 1938, ch. 41, §§ 4, 5; P.L. 1940, ch. 874, § 1; P.L. 1942, ch. 1155, § 1; G.L. 1956, § 44-17-11; P.L. 1960, ch. 2, § 2; P.L. 1988, ch. 267, § 1; P.L. 1992, ch. 388, § 6.