Rhode Island General Laws Title 44. Taxation § 44-20.1-8. Penalties

(a) Except as otherwise provided in this section, a first violation of any provision of this chapter shall be punishable by a fine of one thousand dollars ($1,000) or five (5) times the retail value of the cigarettes involved, whichever is greater. A second or subsequent violation of any provision of this chapter shall be punishable by a fine of five thousand dollars ($5,000) or five (5) times the retail value of the cigarettes involved, whichever is greater.

(b) Any person who knowingly violates any provision of this chapter, or who knowingly and falsely submits a certification under subsection 44-20.1-3(a)(1) in another person's name, shall, for each such offense, be fined ten thousand dollars ($10,000) or five (5) time the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than five (5) years, or both.

(c) Any person failing to collect of remit to the administrator any tax required in connection with a delivery sale, shall be assessed, in addition to any other penalty, a penalty of five (5) times the retail value of the cigarettes involved.