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Home » US Law » 2022 Rhode Island General Laws » Title 44 - Taxation » Chapter 44-13 - Public Service Corporation Tax » Section 44-13-25. – Pecuniary penalty for false return.

§ 44-13-25. 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. 6, § 10; G.L. 1956, § 44-13-25.