If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to it. If any part of the deficiency for which a determination is made is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to it.
R.I. Gen. Laws § 44-29-5
Pecuniary penalties for deficiencies
P.L. 1969, ch. 197, art. 2, § 1.
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.