§ 44-15-8

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. 1956, §§ 44-15-5-C, 44-15-8; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1.