§ 44-29-14

Any person who fails or refuses to furnish any return required to be made, or fails or refuses to furnish any other data required by the tax administrator, or makes any false or fraudulent return, or violates any provision of this chapter for which no other penalty is provided, is guilty of a felony and shall be fined not more than ten thousand dollars ($10,000) for each offense, or be imprisoned not exceeding one year, or both. History of Section.P.L. 1969, ch. 197, art. 2, § 1; P.L. 1986, ch. 103, § 9.