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

§ 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.

Rhode Island § 44-19-12 (§ 44-19-12. Pecuniary penalties for deficiencies.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.