State Codes and Statutes
Statutes > Rhode-island > Title-23 > Chapter-23-63 > 23-63-4-4SECTION 23-63-4.4
§ 23-63-4.4 Penalties on delinquentpayments. Any retailer who fails to pay any fees to the tax administrator, except amountsof determinations made by the tax administrator, under § 23-63-4.6 withinthe time required shall pay a penalty of ten percent (10%) of the amount of thefees.