2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-26 - Declaration of Estimated Tax by Corporations
Section 44-26-9 - Willful failure.
§ 44-26-9 Willful failure. – Any officer, director, or employee of any corporation which is required under this chapter to file a declaration of estimated tax, who is willfully responsible for the failure of the corporation to file the declaration or pay any installment of the advance due under this chapter, or both, is liable for the amount of tax lost to the state and to a penalty of not less than five hundred dollars ($500) nor more than ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
History of Section.
(P.L. 1968, ch. 263, art. 11, § 1; P.L. 1986, ch. 103, § 8.)
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