2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-30 - Personal Income Tax
§ 44-30-94 - Criminal penalties.

SECTION 44-30-94

   § 44-30-94  Criminal penalties. – (a) Any individual or other person shall be guilty of a felony and upon conviction shall be fined not more than ten thousand dollars ($10,000), or imprisoned not more than one year, or both:

   (1) For any willful attempt in any manner (including the willful delivery, disclosure, or filing of any false or fraudulent return, account, document, or statement) to evade the Rhode Island personal income tax;

   (2) For any willful failure to file within the time required any return or document required to be filed in respect of Rhode Island personal income tax; or

   (3) For any willful failure to collect, truthfully account for, or pay over any amount required to be withheld by an employer from an employee in respect of Rhode Island personal income tax.

   (b) Any individual or other person who derives income, directly or indirectly, from violations of the Rhode Island Controlled Substance Act, chapter 28 of title 21, and fails to report this income as enumerated below shall be guilty of a felony and upon conviction shall be fined not more than twenty-five thousand dollars ($25,000), or imprisoned not more than twenty (20) years, or both:

   (1) For any willful attempt in any manner, including the willful delivery, disclosure, or filing of any false or fraudulent return, account, document, or statement, to evade the Rhode Island personal income tax;

   (2) For any willful failure to file within the time required any return or document required to be filed in respect of Rhode Island personal income tax;

   (3) For any willful failure to collect, truthfully account for, or pay over any amount required to be withheld by an employer from an employee in respect of Rhode Island personal income tax.

   (c) In addition to the criminal penalties provided in this section, any individual who, pursuant to the provisions of subsection (b) of this section, fails to report income derived from any violation of the Rhode Island Uniform Controlled Substance Act, chapter 28 of title 21, shall be liable for all taxes, penalties, and interest as provided in this chapter. The individual shall be proceeded against by the tax administrator and twenty percent (20%) of any sums recovered by the tax administrator, including interest and penalties, shall be forwarded to the state treasurer who shall deposit the sums according to the provisions established in § 21-28-5.04 and use the funds in accordance with the forfeiture provisions of that section.

   (d) Notwithstanding the provisions of § 12-12-17, no person shall be convicted of a violation of the provisions of this subsection unless an indictment is found or an information is filed against the person within seven (7) years from the time of committing the violation. The tax administrator and the attorney general shall cooperate in accordance with existing law.