{"data":{"id":"us-ri/r.i.-gen.-laws-44-68-5","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-68-5","heading":"Criminal penalties.","body":"Any tax return preparer who has previously been assessed a penalty by the tax administrator under § 44-68-4(c) who is found by a court of competent jurisdiction to have thereafter willfully prepared, assisted in preparing, or caused a preparation of another false tax return or claim for refund, that was filed with the division of taxation with the intent to wrongfully obtain a property relief credit or the intent to wrongfully evade or reduce a tax obligation, shall be guilty of a felony and, on conviction, shall be subject to a fine not exceeding fifty-thousand dollars ($50,000) or imprisonment not exceeding five (5) years or both.","path":["Title 44 Taxation","Chapter 68 Tax Preparers Act of 2013"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-68/44-68-5.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:39Z","sha256":"399841b8f3b35eed514112e9747877f0e09f45643b8ed371a13db0929f554942","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-68-4","next":"us-ri/r.i.-gen.-laws-44-68-6"},"notice":"GroundRules: Original legal text. Not legal advice."}