§ 44-11.1-23. Criminal penalty for failure to file return.
Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
History of Section.P.L. 2010, ch. 136, § 1.
Structure Rhode Island General Laws
Chapter 44-11.1 - Political Organization Tax
Section 44-11.1-1. - Definitions.
Section 44-11.1-2. - Imposition of tax.
Section 44-11.1-3. - Filing of tax returns — Due date.
Section 44-11.1-4. - Extension of time for filing of returns.
Section 44-11.1-5. - Determination and payment of tax due — Hearings and redeterminations.
Section 44-11.1-6. - Interest on delinquency payments.
Section 44-11.1-7. - Lien on real estate.
Section 44-11.1-8. - Records, statements, and rules and regulations.
Section 44-11.1-10. - Supplemental returns — Additional tax or refund.
Section 44-11.1-11. - Claims for refund — Hearing upon denial.
Section 44-11.1-13. - Tax administrator’s power to summon witnesses and evidence.
Section 44-11.1-14. - Service of summons.
Section 44-11.1-15. - Enforcement of summons.
Section 44-11.1-16. - Determination of tax without return.
Section 44-11.1-17. - Pecuniary penalty for failure to file return or to pay tax or for negligence.
Section 44-11.1-18. - Pecuniary penalty for fraud.
Section 44-11.1-19. - Collection of pecuniary penalties.
Section 44-11.1-20. - Examination of taxpayer’s records — Witnesses.
Section 44-11.1-21. - Violations by political organizations.
Section 44-11.1-22. - Violations by individuals.
Section 44-11.1-23. - Criminal penalty for failure to file return.
Section 44-11.1-24. - Appeals.
Section 44-11.1-25. - General collection powers.
Section 44-11.1-26. - Collection by writ of execution.