280 R.I. Code R. § 280-RICR-20-15-2.11 - Billings and Penalties
A. In the event
that contraband Other Tobacco Products are seized, the Tax Administrator shall
issue a Notice of Deficiency Determination for the amount of tax due but unpaid
on the seized items. The Tax Administrator may impose civil penalties for
failure to pay tax on any Notice of Deficiency that results from a seizure of
contraband Other Tobacco Products. The civil penalty shall be in the amount of
five (5) times the tax due but unpaid, as calculated by the Tax Administrator
and his or her agents.
B. In
addition to the civil penalties listed above, the Tax Administrator, in his or
her sole discretion, may suspend or revoke a cigarette Dealer's or
Distributor's license for any violation of these Regulations.
Notes
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