Rhode Island § 44-19-37 § 44-19-37. Penalty for misappropriation.

Rhode Island Statutes

§ 44-19-37 — § 44-19-37. Penalty for misappropriation.

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

§ 44-19-37. Penalty for misappropriation.
Any retailer and any officer, agent, servant, or employee of any corporate retailer
            responsible for either the collection or payment of the tax, who appropriates or converts
            the tax collected to his or her own use or to any use other than the payment of the
            tax to the extent that the money required to be collected is not available for payment
            on the due date as prescribed in this chapter, shall upon conviction for each offense
            be fined not more than ten thousand dollars ($10,000), or be imprisoned for one year,
            or by both fine and imprisonment, both fine and imprisonment to be in addition to
            any 

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§ 44-19-37. Penalty for misappropriation.

Any retailer and any officer, agent, servant, or employee of any corporate retailer responsible for either the collection or payment of the tax, who appropriates or converts the tax collected to his or her own use or to any use other than the payment of the tax to the extent that the money required to be collected is not available for payment on the due date as prescribed in this chapter, shall upon conviction for each offense be fined not more than ten thousand dollars ($10,000), or be imprisoned for one year, or by both fine and imprisonment, both fine and imprisonment to be in addition to any other penalty provided by this chapter.

Rhode Island § 44-19-37 (§ 44-19-37. Penalty for misappropriation.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.