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

RI Gen L § 44-11.1-23 (2019) (N/A)
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§ 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.

History of Section. (P.L. 2010, ch. 136, § 1.)