{"data":{"id":"us-ri/r.i.-gen.-laws-44-11-28","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-11-28","heading":"Collection of pecuniary penalties.","body":"The amount added to any tax under §§ 44-11-26 and 44-11-27 shall be collected as a part of and at the same time and in the same manner as the tax, unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.","path":["Title 44 Taxation","Chapter 11 Business Corporation Tax"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-11/44-11-28.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:24Z","sha256":"468869a6eaba1efe402a81f2815ebea0f53ae3133e726be693fb4c553387f265","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-11-27","next":"us-ri/r.i.-gen.-laws-44-11-29"},"notice":"GroundRules: Original legal text. Not legal advice."}