§ 44-6-9. Forfeiture by city or town on failure to assess or collect tax.
If the assessors neglect to assess, or the collector to collect, any city or town’s proportion of a state tax, or if any city or town neglects to appoint assessors or a collector, the city or town shall forfeit double the amount of their proportion of the tax, to be recovered by the general treasurer in an action of debt against the delinquent city or town, and to be collected on execution from the property of the city or town or the inhabitants of the city or town.
History of Section.G.L. 1896, ch. 49, § 9; G.L. 1909, ch. 61, § 9; G.L. 1923, ch. 63, § 9; G.L. 1938, ch. 33, § 9; G.L. 1956, § 44-6-9.
Structure Rhode Island General Laws
Chapter 44-6 - Assessment and Collection of State Taxes
Section 44-6-1. - Notice to assessors of state tax on inhabitants or ratable estates.
Section 44-6-2. - Remedy against illegal or overtax — Deficiencies in collections.
Section 44-6-3. - Copy of assessment furnished to general treasurer.
Section 44-6-4. - Warrant for collection of tax.
Section 44-6-5. - Collection in manner of city or town taxes.
Section 44-6-6. - Action against delinquent collector.
Section 44-6-8. - Attachment and sale of city or town treasurer’s estate.
Section 44-6-9. - Forfeiture by city or town on failure to assess or collect tax.