Statutes > Rhode Island Statutes > Title 44 - Taxation > CHAPTER 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee > § 44-44-4.1 - Penalties on delinquent payments.

§ 44-44-4.1 - Penalties on delinquent payments.

SECTION 44-44-4.1

   § 44-44-4.1  Penalties on delinquentpayments. – Any hard-to-dispose material wholesaler or hard-to-dispose material retailer orperson who fails to pay any tax to the state or any amount of tax required tobe collected and/or paid to the state, except amounts of determinations made bythe tax administrator under § 44-44-17, within the required time shall paya penalty of ten percent (10%) of the tax or amount of the tax.