Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 15 - Cigarette Tax
Part 1 - Cigarette Tax (280-RICR-20-15-1)
Section 280-RICR-20-15-1.21 - Billings and Penalties

Universal Citation: 280 RI Code of Rules 20 15 1.21

Current through September 18, 2024

A. Whoever omits, neglects, or refuses to comply with any duty imposed upon him/her by R.I. Gen. Laws Chapter 44-20, or does, or cause to be done, any of the things required by R.I. Gen. Laws Chapter 44-20, or does anything prohibited R.I. Gen. Laws Chapter 44-20, shall, in addition to any other penalty provided in R.I. Gen. Laws Chapter 44-20, be liable as follows:

1. For a first offense in a twenty-four month (24) period, a penalty of not more than one thousand dollars ($1,000), or not more than five (5) times the retail value of the cigarettes involved, whichever is greater, to be recovered, with costs of suit, in a civil action;

2. For a second or subsequent offense in a twenty-four-month (24) period, a penalty of not more than five thousand dollars ($5,000), or not more than twenty-five (25) times the retail value of the cigarettes involved, whichever is greater, to be recovered, with costs of suit, in a civil action.

B. Whoever fails to pay any tax imposed by R.I. Gen. Laws Chapter 44-20 at the time prescribed by law or regulations, shall, in addition to any other penalty provided in R.I. Gen. Laws Chapter 44-20, be liable for a penalty of not more than five (5) times the tax due but unpaid.

C. When determining the amount of a penalty sought or imposed under R.I. Gen. Laws § 44-20-51.1, evidence of mitigating or aggravating factors, including history, severity, and intent, shall be considered.

D. In addition to the civil penalties listed above, the Tax Administrator, in his or her sole discretion, may suspend or revoke a cigarette Dealer's or Distributor's license for any violation of these Regulations.

Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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