Rhode Island General Laws 44-20-17. Penalty for use tax violations
Any person who or that violates the provisions of § 44-20-13 — § 44-20-14 is guilty of a felony and shall for each offense be fined up to ten thousand dollars ($10,000), or be imprisoned not more than three (3) years, or be both fined and imprisoned.
History of Section.
P.L. 1948, ch. 2092, § 6; G.L. 1956, § 44-20-17; P.L. 1972, ch. 155, art. 5, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1; P.L. 2016, ch. 512, art. 1, § 32.
Terms Used In Rhode Island General Laws 44-20-17
- Person: means any individual, including an employee or agent, firm, fiduciary, partnership, corporation, trust, or association, however formed;
(10) "Pipe" means an apparatus made of any material used to burn or vaporize products so that the smoke or vapors can be inhaled or ingested by the user;
(11) "Place of business" means any location where cigarettes and/or other tobacco products are sold, stored, or kept, including, but not limited to; any storage room, attic, basement, garage or other facility immediately adjacent to the location. See Rhode Island General Laws 44-20-1