§ 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.