§ 44-19-31. Penalty for violations generally.
Any retailer or other person failing to file a return or report required by this chapter,
or filing or causing to be filed, or making or causing to be made, or giving or causing
to be given any return, report, certificate, affidavit, representation, information,
testimony, or statement required or authorized by this chapter, that is willfully
false; or willfully failing to file a bond required by this chapter; or willfully
failing to comply with the provisions of this chapter; or failing to file a registration
certificate and that data in connection with it as the tax administrator by regulation
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§ 44-19-31. Penalty for violations generally.
Any retailer or other person failing to file a return or report required by this chapter,
or filing or causing to be filed, or making or causing to be made, or giving or causing
to be given any return, report, certificate, affidavit, representation, information,
testimony, or statement required or authorized by this chapter, that is willfully
false; or willfully failing to file a bond required by this chapter; or willfully
failing to comply with the provisions of this chapter; or failing to file a registration
certificate and that data in connection with it as the tax administrator by regulation
or otherwise may require; or to display or surrender a permit as required by this
chapter; or assigning or transferring the permit; or failing to file a notice of a
show or failing to display a permit to operate a show or operating a show without
obtaining a permit; or permitting a person to display or sell tangible personal property,
services, or food and drink at a show without displaying a permit; or willfully failing
to charge separately the tax imposed by this chapter or to state the tax separately
on any bill, statement, memorandum, or receipt issued or employed by the person upon
which the tax is required to be stated separately as provided in § 44-19-8; or willfully failing to collect the tax from a customer; or willfully failing to
remit any tax to the state that was collected from a customer; or who refers or causes
reference to be made to this tax in a form or manner other than that required by this
chapter; or failing to keep any records required by this chapter, is, in addition
to any other penalties in this chapter or elsewhere prescribed, guilty of a felony,
punishment for which is a fine of not more than twenty-five thousand dollars ($25,000),
or imprisonment for five (5) years, or both.