TITLE 44
Taxation
CHAPTER 44-11
Business Corporation Tax
SECTION 44-11-27
§ 44-11-27 Pecuniary penalty for fraud.
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. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L.
1956, § 44-11-27.)