2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-68 - Tax Preparers Act of 2013
Section 44-68-5 - Criminal penalties.
§ 44-68-5 Criminal penalties. – Any tax return preparer who has previously been assessed a penalty by the tax administrator under § 44-68-4(c) who is found by a court of competent jurisdiction to have thereafter willfully prepared, assisted in preparing, or caused a preparation of another false tax return or claim for refund, that was filed with the division of taxation with the intent to wrongfully obtain a property relief credit or the intent to wrongfully evade or reduce a tax obligation, shall be guilty of a felony and, on conviction, shall be subject to a fine not exceeding fifty-thousand dollars ($50,000) or imprisonment not exceeding five (5) years or both.
History of Section.
(P.L. 2013, ch. 144, art. 9, § 6; P.L. 2014, ch. 528, § 69.)
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