Rhode Island § 44-26-9 § 44-26-9. Willful failure.

Rhode Island Statutes

§ 44-26-9 — § 44-26-9. Willful failure.

Rhode Island § 44-26-9

Title 44Taxation

Ch. 44-26Declaration of Estimated Tax by Corporations

This text of Rhode Island § 44-26-9 (§ 44-26-9. Willful failure.) 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 § 44-26-9 (2026).

Text

§ 44-26-9. Willful failure.
Any officer, director, or employee of any corporation which is required under this
            chapter to file a declaration of estimated tax, who is willfully responsible for the
            failure of the corporation to file the declaration or pay any installment of the advance
            due under this chapter, or both, is liable for the amount of tax lost to the state
            and to a penalty of not less than five hundred dollars ($500) nor more than ten thousand
            dollars ($10,000), or be imprisoned not exceeding one year, or both.
         

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§ 44-26-9. Willful failure.

Any officer, director, or employee of any corporation which is required under this chapter to file a declaration of estimated tax, who is willfully responsible for the failure of the corporation to file the declaration or pay any installment of the advance due under this chapter, or both, is liable for the amount of tax lost to the state and to a penalty of not less than five hundred dollars ($500) nor more than ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.