§ 44-13-25. Pecuniary penalty for false return.
In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter the tax administrator shall add to the tax fifty percent (50%) of its amount.
History of Section.
P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-25.