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 § 44-17-11

Title 44Taxation

Ch. 44-17Taxation of Insurance Companies

This text of Rhode Island § 44-17-11 (§ 44-17-11. Penalties for violations — Interest on delinquencies.) 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 § 44-17-11 (2026).

Text

§ 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.

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.