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2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-18.2 - Sales and Use Tax - Non-Collecting Retailers, Referrers, and Retail Sale Facilitators Act
Section 44-18.2-5 - Penalties.
Universal Citation: RI Gen L § 44-18.2-5 (2017)
§ 44-18.2-5. Penalties.
Any non-collecting retailer, referrer, or retail sale facilitator that fails to comply with any of the requirements of this chapter shall be subject to a penalty of ten dollars ($10.00) for each such failure, but not less than a total penalty of ten thousand dollars ($10,000) per calendar year. Each instance of failing to comply with the requirements of this chapter shall constitute a separate violation for purposes of calculating the penalty under this section. This penalty shall be in addition to any other applicable penalties under title 44.
History of Section.
(P.L. 2017, ch. 302, art. 8, § 18.)
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