R.I. Gen. Laws § 31-37-21: Enforcement.

The tax administrator shall enforce the provisions of this chapter and chapter 36 of this title, except that the director of labor and training shall enforce the provisions of §§ 31-37-11 — 31-37-17 and §§ 11-18-13 — 11-18-18. The department of labor and training shall cause any violation subject to its jurisdiction under this chapter to be referred to law enforcement officials in the city or town where the violation has or is occurring for prosecution.