§ 23-63-4.4 Penalties on delinquent payments.
Any retailer who fails to pay any fees to the tax administrator, except amounts of determinations made by the tax administrator, under § 23-63-4.6 within the time required shall pay a penalty of ten percent (10%) of the amount of the fees.
(P.L. 1992, ch. 133, art. 85, § 2.)