{"data":{"id":"us-ri/r.i.-gen.-laws-44-29-5","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-29-5","heading":"Pecuniary penalties for deficiencies.","body":"If any part of the deficiency for which a 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 it. If any part of the deficiency for which a determination is made is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to it.","path":["Title 44 Taxation","Chapter 29 Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-29/44-29-5.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:31Z","sha256":"11947763782a109665481ce882cc3bc682ee8e733d291148a50cfe928218e2f0","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-29-4","next":"us-ri/r.i.-gen.-laws-44-29-6"},"notice":"GroundRules: Original legal text. Not legal advice."}