Rhode Island Statutes

§ 44-29-5 — § 44-29-5. Pecuniary penalties for deficiencies.

Rhode Island·Title 44 Taxation·Ch. 44-29 Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted

§ 44-29-5. Pecuniary penalties for deficiencies.

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

Free access — add to your briefcase to read the full text and ask questions with AI

Rhode Island § 44-29-5 (§ 44-29-5. Pecuniary penalties for deficiencies.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

P.L. 1969, ch. 197, art. 2, § 1.

Nearby Sections

15
View on official source ↗