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.
Pecuniary penalties for deficiencies
R.I. Gen. Laws § 44-29-5., under Chapter 44-29 Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted.
R.I. Gen. Laws § 44-29-5.