If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to it. If any part of the deficiency for which a determination is made is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to it. History of Section.P.L. 1969, ch. 197, art. 2, § 1.
Rhode Island Legal Code