R.I. Gen. Laws § 44-2-3: Penalty for violations or neglect of duty by tax officials.

Every officer who neglects or refuses to perform any duty imposed on the officer in this title, or who does not comply with the provisions in this title, or who in any wise knowingly violates any provisions in this title, shall be imprisoned not exceeding one year or fined not exceeding five hundred dollars ($500), which fine, if it is a state tax, shall be paid into the state treasury, or if a town tax, into the town treasury, or if a fire corporation tax, into the fire corporation treasury.