2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-21 - Duty on Auction Sales
Section 44-21-9 - Forfeiture for neglect of duty by auctioneer.
§ 44-21-9. Forfeiture for neglect of duty by auctioneer.
Every auctioneer who fails to render his or her account or affidavit to the general treasurer, or fails to pay the duty due the state or city or town at the time and in the manner provided:
(1) May be required to pay to the state and/or city or town interest at the annual rate of twelve percent (12%) from the date the duty should have been paid; and/or
(2) Shall forfeit for every neglect five hundred dollars ($500), to be sued for by the general treasurer to the use of the state, unless the neglect is not paying the duty due the city or town, and then by the city or town treasurer to the use of the city or town.
History of Section.
(G.L. 1896, ch. 159, § 19; G.L. 1909, ch. 188, § 19; G.L. 1923, ch. 216, § 19; G.L. 1938, ch. 337, § 19; G.L. 1956, § 44-21-9; P.L. 1991, ch. 64, § 1.)
