Pecuniary penalty for false return.

1. Law
2. Rhode Island General Laws
3. Taxation
4. Tax on Bank Deposits Generally
5. 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.
G.L. 1956, §§ 44-15-5-C, 44-15-8; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1.

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