GroundRules
R.I. Gen. Laws § 44-44-18.1: Pecuniary penalties for deficiencies.
Where this section sits in the code
- Title 44 Taxation
- Chapter 44 Taxation of Beverage Containers and Hard-To-Dispose Material
If any part of the deficiency for which a deficiency 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 this amount. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to this amount.
Collected 2026-09-05T20:00:36Z. Source file · JSON