§ 44-19-31. Penalty for violations generally.
Any retailer or other person failing to file a return or report required by this chapter, or filing or causing to be filed, or making or causing to be made, or giving or causing to be given any return, report, certificate, affidavit, representation, information, testimony, or statement required or authorized by this chapter, that is willfully false; or willfully failing to file a bond required by this chapter; or willfully failing to comply with the provisions of this chapter; or failing to file a registration certificate and that data in connection with it as the tax administrator by regulation or otherwise may require; or to display or surrender a permit as required by this chapter; or assigning or transferring the permit; or failing to file a notice of a show or failing to display a permit to operate a show or operating a show without obtaining a permit; or permitting a person to display or sell tangible personal property, services, or food and drink at a show without displaying a permit; or willfully failing to charge separately the tax imposed by this chapter or to state the tax separately on any bill, statement, memorandum, or receipt issued or employed by the person upon which the tax is required to be stated separately as provided in § 44-19-8; or willfully failing to collect the tax from a customer; or willfully failing to remit any tax to the state that was collected from a customer; or who refers or causes reference to be made to this tax in a form or manner other than that required by this chapter; or failing to keep any records required by this chapter, is, in addition to any other penalties in this chapter or elsewhere prescribed, guilty of a felony, punishment for which is a fine of not more than twenty-five thousand dollars ($25,000), or imprisonment for five (5) years, or both.
History of Section.P.L. 1947, ch. 1887, art. 2, § 51; G.L. 1956, § 44-19-31; P.L. 1978, ch. 166, § 3; P.L. 1986, ch. 103, § 6; P.L. 2017, ch. 302, art. 8, § 11.
Structure Rhode Island General Laws
Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection
Section 44-19-2. - Issuance of permit — Assignment prohibited — Display.
Section 44-19-3. - Temporary permits.
Section 44-19-4. - Return of permit on cessation of business — Cancellation.
Section 44-19-5. - Suspension or revocation of permit — New permit.
Section 44-19-5.1. - Injunctive relief — Jurisdiction of court.
Section 44-19-6. - Penalty for business without permit.
Section 44-19-7. - Registration of retailers.
Section 44-19-8. - Separate listing of tax in price.
Section 44-19-9. - Advertisement as to assumption of tax by retailer.
Section 44-19-10. - Monthly returns and payments — Monthly reports by show promoters.
Section 44-19-10.1. - Prepayment of sales tax on cigarettes.
Section 44-19-10.2. - Floor stock tax on inventory.
Section 44-19-10.3. - Electronic filing of sales tax returns.
Section 44-19-11. - Deficiency determinations — Interest.
Section 44-19-12. - Pecuniary penalties for deficiencies.
Section 44-19-13. - Notice of determination.
Section 44-19-14. - Determination without return — Interest and penalties.
Section 44-19-15. - Jeopardy determinations.
Section 44-19-15.2. - Flea markets.
Section 44-19-16. - Finality of determination — Time payment due.
Section 44-19-17. - Hearing by administrator on application.
Section 44-19-19. - Judgment on review.
Section 44-19-20. - Interest and penalties on delinquent payments.
Section 44-19-20.1. - Interest on overpayments.
Section 44-19-21. - Taxes as debt to state — Lien on real estate.
Section 44-19-22. - Notice of transfer of business — Taxes due immediately.
Section 44-19-23. - Collection powers — Surety bond to pay.
Section 44-19-24. - Disposition of proceeds.
Section 44-19-25. - Claims for refund — Hearing — Judicial review.
Section 44-19-26. - Payment of refunds.
Section 44-19-27.1. - Examination of taxpayer’s records — Witnesses.
Section 44-19-27.2. - Power to summon witnesses and evidence.
Section 44-19-27.3. - Service of summons.
Section 44-19-27.4. - Enforcement of summons.
Section 44-19-28. - Reports required as to use tax.
Section 44-19-29. - Access to records of state agencies.
Section 44-19-30. - Information confidential — Types of disclosure authorized.
Section 44-19-30.1. - Waiver of confidentiality.
Section 44-19-31. - Penalty for violations generally.
Section 44-19-32. - Deposit in mail as sufficient notice.
Section 44-19-33. - Rules and regulations — Forms.
Section 44-19-35. - Tax collection as property held in trust for the state.
Section 44-19-36. - Notice to segregate trust funds.
Section 44-19-37. - Penalty for misappropriation.
Section 44-19-38. - Remedy not exclusive.
Section 44-19-39. - Exclusion of certain small sales.
Section 44-19-40. - Disposition of revenue.
Section 44-19-41. - Materialperson — Definitions and applicability.
Section 44-19-42. - Suppression of sales — Definitions and applicability.