Title 44
Taxation

Chapter 20
Cigarette and Other Tobacco Products Tax

R.I. Gen. Laws § 44-20-51.2

§ 44-20-51.2. Criminal penalty for fraudulent offenses.

Whoever, with intent to defraud the state, fails to comply with any requirement of this chapter or regulations prescribed thereunder shall, in addition to any other penalty provided in this chapter, for each such offense, be fined one hundred thousand dollars ($100,000), or imprisoned not more than fifteen (15) years, or both.

History of Section.
P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1.