Rhode Island § 44-68-5 § 44-68-5. Criminal penalties.

Rhode Island Statutes

§ 44-68-5 — § 44-68-5. Criminal penalties.

Rhode Island·Title 44 Taxation·Ch. 44-68 Tax Preparers Act of 2013

§ 44-68-5. Criminal penalties.
Any tax return preparer who has previously been assessed a penalty by the tax administrator
            under § 44-68-4(c) who is found by a court of competent jurisdiction to have thereafter willfully prepared,
            assisted in preparing, or caused a preparation of another false tax return or claim
            for refund, that was filed with the division of taxation with the intent to wrongfully
            obtain a property relief credit or the intent to wrongfully evade or reduce a tax
            obligation, shall be guilty of a felony and, on conviction, shall be subject to a
            fine not exceeding fifty-thousand dollars ($50,000) or imprisonment not exceeding
         

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§ 44-68-5. Criminal penalties.

Any tax return preparer who has previously been assessed a penalty by the tax administrator under § 44-68-4(c) who is found by a court of competent jurisdiction to have thereafter willfully prepared, assisted in preparing, or caused a preparation of another false tax return or claim for refund, that was filed with the division of taxation with the intent to wrongfully obtain a property relief credit or the intent to wrongfully evade or reduce a tax obligation, shall be guilty of a felony and, on conviction, shall be subject to a fine not exceeding fifty-thousand dollars ($50,000) or imprisonment not exceeding five (5) years or both.

Rhode Island § 44-68-5 (§ 44-68-5. Criminal penalties.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.