2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-20 - Cigarette Tax
§ 44-20-45 - Importation of cigarettes with intent to evade tax.
SECTION 44-20-45
§ 44-20-45 Importation of cigarettes with intent to evade tax. – Any person, firm, corporation, club, or association of persons, not having a license as provided in this chapter, who orders any cigarettes for another or pools orders for cigarettes from any persons or connives with others for pooling orders, or receives in this state any shipment of unstamped cigarettes on which the tax imposed by this chapter has not been paid, for the purpose and intention of violating the provisions of this chapter or to avoid payment of the tax imposed in this chapter, is guilty of a felony and shall be fined ten thousand dollars ($10,000) or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than five (5) years, or both.
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