§ 23-63-4.4 - Penalties on delinquent payments. - Rhode Island Statutes

SECTION 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.