R.I. Gen. Laws § 44-17-11: Penalties for violations — Interest on delinquencies.

If the return required to be made by § 44-17-1 is not made within the time fixed or extended, the officer or agent neglecting or refusing to make the return shall be fined not exceeding five hundred dollars ($500), and the tax administrator shall assess the tax upon any information he or she may obtain. Any tax imposed by § 44-17-1 remaining unpaid on March 1st in any year shall bear interest at the annual rate provided by § 44-1-7 from the date when the tax became due and payable to the date when the tax is paid. Any officer or agent who willfully makes a false statement in any return required by this chapter shall upon conviction be deemed guilty of perjury.