2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-14 - Taxation of Banks
Section 44-14-32 - Penalty for violations by banks.

Universal Citation: RI Gen L § 44-14-32 (2017)

§ 44-14-32. Penalty for violations by banks.

Whenever any banking institution delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the banking institution shall be fined not exceeding ten thousand dollars ($10,000).

History of Section.
(P.L. 1942, ch. 1212, art. 7, § 14; G.L. 1956, § 44-14-32; P.L. 1986, ch. 103, § 4.)

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