{"data":{"id":"us-ri/r.i.-gen.-laws-44-19-12","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-19-12","heading":"Pecuniary penalties for deficiencies.","body":"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 and chapter 18 of this title, a penalty of ten percent (10%) of the amount of the determination is added to it. 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 or chapter 18 of this title, a penalty of fifty percent (50%) of the amount of the determination is added to it.","path":["Title 44 Taxation","Chapter 19 Sales and Use Taxes — Enforcement and Collection"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-19/44-19-12.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:28Z","sha256":"e337d02340af1b3400680c50e7ec9e8513bb2169e795b75b01fbac63f2fe6368","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-19-11","next":"us-ri/r.i.-gen.-laws-44-19-13"},"notice":"GroundRules: Original legal text. Not legal advice."}