2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-20 - Cigarette Tax
Section 44-20-43 - Violations as to reports and records.

§ 44-20-43 Violations as to reports and records. – Any person who fails to submit the reports required in this chapter or by the tax administrator under this chapter, or who makes any incomplete, false, or fraudulent report, or who refuses to permit the tax administrator or his or her authorized agent to examine any books, records, papers, or stocks of cigarettes as provided in this chapter, or who refuses to supply the tax administrator with any other information which the tax administrator requests for the reasonable and proper enforcement of the provisions of this chapter, shall be fined not more than five thousand dollars ($5,000) for the first offense, and for each subsequent offense, shall be fined not more than ten thousand dollars ($10,000), or be imprisoned not more than five (5) years, or be both fined and imprisoned.

History of Section.
(P.L. 1939, ch. 663, § 23, impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-43; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1986, ch. 103, § 7; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.)