{"data":{"id":"us-ri/r.i.-gen.-laws-44-44-18.1","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-44-18.1","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, 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.","path":["Title 44 Taxation","Chapter 44 Taxation of Beverage Containers and Hard-To-Dispose Material"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-44/44-44-18.1.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:36Z","sha256":"4d3cfe5d3e5d1c562b031c5a5d54d5d57657a3db99c7a73aaa404af5a770af93","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-44-18","next":"us-ri/r.i.-gen.-laws-44-44-19"},"notice":"GroundRules: Original legal text. Not legal advice."}