R.I. Gen. Laws § 44-30.3-12
If it is determined that a claim is excessive and was filed with fraudulent intent, the claim is disallowed in full, and, if the claim has been paid or a credit has been allowed against income taxes otherwise payable, the credit is cancelled and the amount paid may be recovered by assessment and the assessment shall bear interest from the date of payment or credit of the claim, until refunded or paid, at the rate of one percent (1%) per month. The claimant in that case, and any person who assisted in the preparation or filing of the excessive claim or supplied information upon which the excessive claim was prepared, with fraudulent intent, is guilty of a misdemeanor. If it determined that a claim is excessive and was negligently prepared, ten percent (10%) of the corrected claim shall be disallowed, and if the claim had been paid or credited against income taxes otherwise payable, the credit shall be reduced or canceled, and the proper portion of any amount paid shall be similarly recovered by assessment, and the assessment shall bear interest at an annual rate provided by § 44-1-7, as amended, from the date of payment until refunded or paid.
R.I. Gen. Laws § 44-30.3-12