Section 44-14-33. – Penalty for violations by individuals.
§ 44-14-33. Penalty for violations by individuals. Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and […]
Section 44-14-34. – Penalty for failure to file return.
§ 44-14-34. Penalty for failure to file return. If any return or statement, including a supplemental return, required to be made under the provisions of this chapter is not made within the time fixed or extended, the corporation or any officer or agent of the corporation neglecting or refusing to make the return or statement […]
Section 44-14-35. – Hearing on application by bank.
§ 44-14-35. Hearing on application by bank. Any banking institution aggrieved by the action of the tax administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to […]
Section 44-14-36. – Appeals.
§ 44-14-36. Appeals. Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless […]
Section 44-14-37. – Collection by writ of execution.
§ 44-14-37. Collection by writ of execution. If any tax or penalty imposed by this chapter shall not be paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district […]
Section 44-14-38. – Severability.
§ 44-14-38. Severability. If any provision of this chapter or the application of the chapter to any banking institution or circumstance is held invalid, the remainder of this chapter and the application of the provisions to the other banking institutions or circumstances shall not be affected. History of Section.P.L. 1942, ch. 1212, art. 7, § […]
Section 44-14-26. – Enforcement of summons.
§ 44-14-26. Enforcement of summons. Whenever any person or banking institution summoned under the provisions of §§ 44-14-24 and 44-14-25 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court for a citation against […]
Section 44-14-27. – Determination of tax without return.
§ 44-14-27. Determination of tax without return. If any banking institution fails to file a return at the time prescribed by law, the tax administrator shall proceed to determine the tax from any information the tax administrator can obtain. History of Section.P.L. 1942, ch. 1212, art. 7, § 12; G.L. 1956, § 44-14-27.
Section 44-14-28. – Pecuniary penalty for failure to file return.
§ 44-14-28. Pecuniary penalty for failure to file return. In case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than thirty (30) days with an additional five percent (5%) for each additional thirty […]
Section 44-14-29. – Pecuniary penalty for false return.
§ 44-14-29. Pecuniary penalty for false return. In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter, the tax administrator shall add to the tax fifty percent (50%) of its amount. History of Section.P.L. 1942, ch. 1212, art. 7, § 12; G.L. 1956, § 44-14-29.