Rhode Island General Laws
Chapter 31-36 - Motor Fuel Tax
Section 31-36-19. - Penalty for violations.

§ 31-36-19. Penalty for violations.
Any distributor, purchaser, owner, or other person who fails or refuses to furnish any report or statement required to be made, or who fails or refuses to furnish any other data required by the tax administrator, or who files any false or fraudulent report, or who violates any provision of this chapter or chapter 37 of this title for which no other penalty is provided, shall be guilty of a felony, and shall for each offense be fined not more than ten thousand dollars ($10,000) or be imprisoned for not exceeding one year, or be punished by both fine and imprisonment.
History of Section.P.L. 1925, ch. 679, § 6; P.L. 1925, ch. 679, § 12; P.L. 1929, ch. 1405, § 2; G.L. 1938, ch. 45, § 8; G.L. 1956, § 31-36-19; P.L. 1967, ch. 181, § 8; P.L. 1986, ch. 103, § 11.

Structure Rhode Island General Laws

Rhode Island General Laws

Title 31 - Motor and Other Vehicles

Chapter 31-36 - Motor Fuel Tax

Section 31-36-1. - Definitions.

Section 31-36-2. - Registration of distributors required.

Section 31-36-3. - Bond of a motor fuel distributor.

Section 31-36-4. - Suspension or revocation of registration.

Section 31-36-5. - Measurement and marking of capacity of vehicles for transportation of fuels.

Section 31-36-6. - Distributors’ sales records.

Section 31-36-7. - Monthly report of distributors — Payment of tax.

Section 31-36-8. - Declarations under penalty of perjury.

Section 31-36-9. - Assessment on determination of incorrectness of report or on failure to file report.

Section 31-36-10. - Repealed.

Section 31-36-11. - Interest on delinquent taxes — Actions for collections.

Section 31-36-11.1. - Interest on overpayments.

Section 31-36-12. - Tax as debt to state.

Section 31-36-13. - Exemption and reimbursement for sales to United States or outside state — Emergency sales to other distributors.

Section 31-36-13.1. - Other exemptions.

Section 31-36-14. - Purchase for export by distributor licensed in another state.

Section 31-36-15. - Refunds of motor fuel tax.

Section 31-36-16. - Payment of tax by persons other than distributors.

Section 31-36-17. - Carriers’ reports of deliveries.

Section 31-36-18. - Appeals involving licenses or registrations.

Section 31-36-19. - Penalty for violations.

Section 31-36-20. - Disposition of proceeds.

Section 31-36-20.1. - Repealed.

Section 31-36-21. - Deposit in mail as sufficient notice.

Section 31-36-22. - Rules and regulations — Forms.

Section 31-36-23. - Severability.