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

Rhode Island Statutes

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

Rhode Island § 44-68-5

Title 44Taxation

Ch. 44-68Tax Preparers Act of 2013

This text of Rhode Island § 44-68-5 (§ 44-68-5. Criminal penalties.) 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 § 44-68-5 (2026).

Text

§ 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.