§ 44-30-94 Criminal penalties. – (a) Any individual or other person shall be guilty of a felony and uponconviction shall be fined not more than ten thousand dollars ($10,000), orimprisoned not more than one year, or both:
(1) For any willful attempt in any manner (including thewillful delivery, disclosure, or filing of any false or fraudulent return,account, document, or statement) to evade the Rhode Island personal income tax;
(2) For any willful failure to file within the time requiredany return or document required to be filed in respect of Rhode Island personalincome tax; or
(3) For any willful failure to collect, truthfully accountfor, or pay over any amount required to be withheld by an employer from anemployee in respect of Rhode Island personal income tax.
(b) Any individual or other person who derives income,directly or indirectly, from violations of the Rhode Island ControlledSubstance Act, chapter 28 of title 21, and fails to report this income asenumerated below shall be guilty of a felony and upon conviction shall be finednot more than twenty-five thousand dollars ($25,000), or imprisoned not morethan twenty (20) years, or both:
(1) For any willful attempt in any manner, including thewillful delivery, disclosure, or filing of any false or fraudulent return,account, document, or statement, to evade the Rhode Island personal income tax;
(2) For any willful failure to file within the time requiredany return or document required to be filed in respect of Rhode Island personalincome tax;
(3) For any willful failure to collect, truthfully accountfor, or pay over any amount required to be withheld by an employer from anemployee in respect of Rhode Island personal income tax.
(c) In addition to the criminal penalties provided in thissection, any individual who, pursuant to the provisions of subsection (b) ofthis section, fails to report income derived from any violation of the RhodeIsland Uniform Controlled Substance Act, chapter 28 of title 21, shall beliable for all taxes, penalties, and interest as provided in this chapter. Theindividual shall be proceeded against by the tax administrator and twentypercent (20%) of any sums recovered by the tax administrator, includinginterest and penalties, shall be forwarded to the state treasurer who shalldeposit the sums according to the provisions established in § 21-28-5.04and use the funds in accordance with the forfeiture provisions of that section.
(d) Notwithstanding the provisions of § 12-12-17, noperson shall be convicted of a violation of the provisions of this subsectionunless an indictment is found or an information is filed against the personwithin seven (7) years from the time of committing the violation. The taxadministrator and the attorney general shall cooperate in accordance withexisting law.
§ 44-30-94 Criminal penalties. – (a) Any individual or other person shall be guilty of a felony and uponconviction shall be fined not more than ten thousand dollars ($10,000), orimprisoned not more than one year, or both:
(1) For any willful attempt in any manner (including thewillful delivery, disclosure, or filing of any false or fraudulent return,account, document, or statement) to evade the Rhode Island personal income tax;
(2) For any willful failure to file within the time requiredany return or document required to be filed in respect of Rhode Island personalincome tax; or
(3) For any willful failure to collect, truthfully accountfor, or pay over any amount required to be withheld by an employer from anemployee in respect of Rhode Island personal income tax.
(b) Any individual or other person who derives income,directly or indirectly, from violations of the Rhode Island ControlledSubstance Act, chapter 28 of title 21, and fails to report this income asenumerated below shall be guilty of a felony and upon conviction shall be finednot more than twenty-five thousand dollars ($25,000), or imprisoned not morethan twenty (20) years, or both:
(1) For any willful attempt in any manner, including thewillful delivery, disclosure, or filing of any false or fraudulent return,account, document, or statement, to evade the Rhode Island personal income tax;
(2) For any willful failure to file within the time requiredany return or document required to be filed in respect of Rhode Island personalincome tax;
(3) For any willful failure to collect, truthfully accountfor, or pay over any amount required to be withheld by an employer from anemployee in respect of Rhode Island personal income tax.
(c) In addition to the criminal penalties provided in thissection, any individual who, pursuant to the provisions of subsection (b) ofthis section, fails to report income derived from any violation of the RhodeIsland Uniform Controlled Substance Act, chapter 28 of title 21, shall beliable for all taxes, penalties, and interest as provided in this chapter. Theindividual shall be proceeded against by the tax administrator and twentypercent (20%) of any sums recovered by the tax administrator, includinginterest and penalties, shall be forwarded to the state treasurer who shalldeposit the sums according to the provisions established in § 21-28-5.04and use the funds in accordance with the forfeiture provisions of that section.
(d) Notwithstanding the provisions of § 12-12-17, noperson shall be convicted of a violation of the provisions of this subsectionunless an indictment is found or an information is filed against the personwithin seven (7) years from the time of committing the violation. The taxadministrator and the attorney general shall cooperate in accordance withexisting law.
§ 44-30-94 Criminal penalties. – (a) Any individual or other person shall be guilty of a felony and uponconviction shall be fined not more than ten thousand dollars ($10,000), orimprisoned not more than one year, or both:
(1) For any willful attempt in any manner (including thewillful delivery, disclosure, or filing of any false or fraudulent return,account, document, or statement) to evade the Rhode Island personal income tax;
(2) For any willful failure to file within the time requiredany return or document required to be filed in respect of Rhode Island personalincome tax; or
(3) For any willful failure to collect, truthfully accountfor, or pay over any amount required to be withheld by an employer from anemployee in respect of Rhode Island personal income tax.
(b) Any individual or other person who derives income,directly or indirectly, from violations of the Rhode Island ControlledSubstance Act, chapter 28 of title 21, and fails to report this income asenumerated below shall be guilty of a felony and upon conviction shall be finednot more than twenty-five thousand dollars ($25,000), or imprisoned not morethan twenty (20) years, or both:
(1) For any willful attempt in any manner, including thewillful delivery, disclosure, or filing of any false or fraudulent return,account, document, or statement, to evade the Rhode Island personal income tax;
(2) For any willful failure to file within the time requiredany return or document required to be filed in respect of Rhode Island personalincome tax;
(3) For any willful failure to collect, truthfully accountfor, or pay over any amount required to be withheld by an employer from anemployee in respect of Rhode Island personal income tax.
(c) In addition to the criminal penalties provided in thissection, any individual who, pursuant to the provisions of subsection (b) ofthis section, fails to report income derived from any violation of the RhodeIsland Uniform Controlled Substance Act, chapter 28 of title 21, shall beliable for all taxes, penalties, and interest as provided in this chapter. Theindividual shall be proceeded against by the tax administrator and twentypercent (20%) of any sums recovered by the tax administrator, includinginterest and penalties, shall be forwarded to the state treasurer who shalldeposit the sums according to the provisions established in § 21-28-5.04and use the funds in accordance with the forfeiture provisions of that section.
(d) Notwithstanding the provisions of § 12-12-17, noperson shall be convicted of a violation of the provisions of this subsectionunless an indictment is found or an information is filed against the personwithin seven (7) years from the time of committing the violation. The taxadministrator and the attorney general shall cooperate in accordance withexisting law.
