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.
R.I. Gen. Laws § 44-13-25
Pecuniary penalty for false return
P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-25.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.