The amount added to any tax under §§ 44-14-28 and 44-14-29 shall be collected as a part of and at the same time and in the same manner as the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount added shall be collected in the same manner as the tax.
R.I. Gen. Laws § 44-14-30
Collection of pecuniary penalties
Known as the Bank Tax Act
The act spans §§ 44–44 (46 sections).
P.L. 1942, ch. 1212, art. 7, § 12; G.L. 1956, § 44-14-30.
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.