§ 44-19-6. Penalty for business without permit.
A person who engages in business as a retailer in this state without a permit or permits or after a permit has been suspended or revoked, and each officer of any corporation which engages in business as a retailer in this state without a permit or permits or after a permit has been suspended or revoked, is guilty of a misdemeanor, and shall be fined not more than five thousand dollars ($5,000) for each offense, or be imprisoned not exceeding one year, or be punished by both fine and imprisonment. Each day in which the person engages in business constitutes a separate offense.
History of Section.P.L. 1947, ch. 1887, art. 2, § 22; G.L. 1956, § 44-19-6.
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.