Section 44-18.2-5 Penalties.

RI Gen L § 44-18.2-5 (2019) (N/A)
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§ 44-18.2-5. Penalties. Prior to ninety (90) days after March 29, 2019, any non-collecting retailer, referrer, or retail sale facilitator that fails to comply with any of the requirements of this chapter shall be subject to a penalty of ten dollars ($10.00) for each such failure, but not less than a total penalty of ten thousand dollars ($10,000) per calendar year. As of ninety (90) days after March 29, 2019, any remote seller, referrer, or marketplace facilitator that fails to comply with any of the requirements of this chapter shall be subject to a penalty of ten dollars ($10.00) for each such failure, but not less than a total penalty of ten thousand dollars ($10,000) per calendar year. Each instance of failing to comply with the requirements of this chapter shall constitute a separate violation for purposes of calculating the penalty under this section. This penalty shall be in addition to any other applicable penalties under title 44.

History of Section. (P.L. 2017, ch. 302, art. 8, § 18; P.L. 2018, ch. 346, § 29; P.L. 2019, ch. 11, § 5; P.L. 2019, ch. 12, § 5.)