R.I. Gen. Laws § 44-11.1-23

Current through 2024 Public Law 457

Section 44-11.1-23 - Criminal penalty for failure to file return

Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.

P.L. 2010, ch. 136, § 1.