Whenever it appears to the court that proceedings before it have been instituted by the taxpayer solely for delay and that the taxpayer’s complaint is frivolous and groundless, damages in an amount not in excess of five thousand dollars ($5,000) plus costs may be assessed against the taxpayer by the court.
R.I. Gen. Laws § 8-8-31
Frivolous appeals
P.L. 1984, ch. 183, § 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.