R.I. Gen. Laws § 44-19-31
Any retailer or other person failing to file a return or report required by this chapter, or filing or causing to be filed, or making or causing to be made, or giving or causing to be given any return, report, certificate, affidavit, representation, information, testimony, or statement required or authorized by this chapter, that is willfully false; or willfully failing to file a bond required by this chapter; or willfully failing to comply with the provisions of this chapter; or failing to file a registration certificate and that data in connection with it as the tax administrator by regulation or otherwise may require; or to display or surrender a permit as required by this chapter; or assigning or transferring the permit; or failing to file a notice of a show or failing to display a permit to operate a show or operating a show without obtaining a permit; or permitting a person to display or sell tangible personal property, services, or food and drink at a show without displaying a permit; or willfully failing to charge separately the tax imposed by this chapter or to state the tax separately on any bill, statement, memorandum, or receipt issued or employed by the person upon which the tax is required to be stated separately as provided in § 44-19-8; or willfully failing to collect the tax from a customer; or willfully failing to remit any tax to the state that was collected from a customer; or who refers or causes reference to be made to this tax in a form or manner other than that required by this chapter; or failing to keep any records required by this chapter, is, in addition to any other penalties in this chapter or elsewhere prescribed, guilty of a felony, punishment for which is a fine of not more than twenty-five thousand dollars ($25,000), or imprisonment for five (5) years, or both.
R.I. Gen. Laws § 44-19-31