§ 44-49-10. Penalties — Criminal provisions.
(a) Penalties. Any dealer violating this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax imposed by § 44-49-9. The penalty will be collected as part of the tax.
(b) Criminal penalty; sale without affixed stamps. In addition to the tax penalty imposed, a dealer distributing or possessing controlled substances without affixing the appropriate stamps, labels, or other indicia is guilty of a crime and, upon conviction, may be sentenced to imprisonment for not more than five (5) years, or to payment of a fine of not more than ten thousand dollars ($10,000), or both.
(c) Statute of limitations. An indictment may be found and filed, or a complaint filed, upon any criminal offense specified in this section, in the proper court within six (6) years after the commission of this offense.
History of Section.P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
Structure Rhode Island General Laws
Chapter 44-49 - Controlled Substances Taxation Act
Section 44-49-1. - Short title.
Section 44-49-2. - Definitions.
Section 44-49-3. - Administration.
Section 44-49-5. - Tax payment required for possession.
Section 44-49-6. - No immunity.
Section 44-49-7. - Pharmaceuticals.
Section 44-49-8. - Measurement.
Section 44-49-9.1. - Imposition of tax, interest and liens.
Section 44-49-10. - Penalties — Criminal provisions.
Section 44-49-11. - Stamp price.
Section 44-49-12. - Payment due.
Section 44-49-13. - Injunction prohibited — Burden of proof.
Section 44-49-13.1. - Hearings by tax administrator on application, appeals.
Section 44-49-14. - Confidential nature of information.