{"data":{"id":"us-ri/r.i.-gen.-laws-44-17-11","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-17-11","heading":"Penalties for violations — Interest on delinquencies.","body":"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.","path":["Title 44 Taxation","Chapter 17 Taxation of Insurance Companies"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-17/44-17-11.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:27Z","sha256":"37b1aec6522113e5e25f8f79b0af0f755d607210f1674ea1214667c036d8cf38","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-17-7-44-17-10","next":"us-ri/r.i.-gen.-laws-44-18-1"},"notice":"GroundRules: Original legal text. Not legal advice."}