Rhode Island § 44-19-12 § 44-19-12. Pecuniary penalties for deficiencies.

Rhode Island Statutes

§ 44-19-12 — § 44-19-12. Pecuniary penalties for deficiencies.

Rhode Island § 44-19-12

Title 44Taxation

Ch. 44-19Sales and Use Taxes â€” Enforcement and Collection

This text of Rhode Island § 44-19-12 (§ 44-19-12. Pecuniary penalties for deficiencies.) 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 § 44-19-12 (2026).

Text

§ 44-19-12. Pecuniary penalties for deficiencies.
If any part of the deficiency for which a deficiency determination is made is due
            to negligence or intentional disregard of the provisions of this chapter and chapter
            18 of this title, a penalty of ten percent (10%) of the amount of the determination
            is added to it. If any part of the deficiency for which a deficiency determination
            is made is due to fraud or an intent to evade the provisions of this chapter or chapter
            18 of this title, a penalty of fifty percent (50%) of the amount of the determination
            is added to it.
         

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§ 44-19-12. Pecuniary penalties for deficiencies.

If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of the provisions of this chapter and chapter 18 of this title, a penalty of ten percent (10%) of the amount of the determination is added to it. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the provisions of this chapter or chapter 18 of this title, a penalty of fifty percent (50%) of the amount of the determination is added to it.