2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee
§ 44-44-18.1 - Pecuniary penalties for deficiencies.
SECTION 44-44-18.1
§ 44-44-18.1 Pecuniary penalties for deficiencies. – If any part of the deficiency for which a deficiency 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 this amount. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to this amount.
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