Title 44
Taxation

Chapter 14
Taxation of Banks

R.I. Gen. Laws § 44-14-29

§ 44-14-29. 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. 7, § 12; G.L. 1956, § 44-14-29.