§ 44-17-11. Penalties for violations - Interest on delinquencies. If the return required to be made by § 44-17-1 is not made within the time fixed or extended, the officer or agent neglecting or refusing to make the return shall be fined not exceeding five hundred dollars ($500), and the tax administrator shall assess the tax upon any information he or she may obtain. Any tax imposed by § 44-17-1 remaining unpaid on March 1st in any year shall bear interest at the annual rate provided by § 44-1-7 from the date when the tax became due and payable to the date when the tax is paid. Any officer or agent who willfully makes a false statement in any return required by this chapter shall upon conviction be deemed guilty of perjury.
History of Section. (G.L. 1896, ch. 29, § 8; G.L. 1909, ch. 39, § 8; G.L. 1923, ch. 37, § 8; P.L. 1926, ch. 809, § 3; P.L. 1929, ch. 1428, § 2; G.L. 1938, ch. 41, §§ 4, 5; P.L. 1940, ch. 874, § 1; P.L. 1942, ch. 1155, § 1; G.L. 1956, § 44-17-11; P.L. 1960, ch. 2, § 2; P.L. 1988, ch. 267, § 1; P.L. 1992, ch. 388, § 6.)
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