2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
§ 44-29-5 - Pecuniary penalties for deficiencies.

SECTION 44-29-5

   § 44-29-5  Pecuniary penalties for deficiencies. – If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to it. If any part of the deficiency for which a determination is made is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to it.

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