TITLE 44

Taxation

CHAPTER 44-11

Business Corporation Tax

SECTION 44-11-27



   § 44-11-27  Pecuniary penalty for fraud.

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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.)