Rhode Island General Laws Title 44. Taxation § 44-20-45. Importation of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products with intent to evade tax

Any person, firm, corporation, club, or association of persons who or that orders any cigarettes, other tobacco products, and/or electronic nicotine-delivery system products for another; or pools orders for cigarettes, other tobacco products, and/or electronic nicotine-delivery system products from any persons; or conspires with others for pooling orders; or receives in this state any shipment of contraband cigarettes, contraband other tobacco products, and/or electronic nicotine-delivery system products on which the tax imposed by this chapter has not been paid, for the purpose and intention of violating the provisions of this chapter or to avoid payment of the tax imposed in this chapter, is guilty of a felony and shall be fined one hundred thousand dollars ($100,000) or five (5) times the retail value of the cigarettes, other tobacco products, and/or electronic nicotine-delivery system products involved, whichever is greater, or imprisoned not more than fifteen (15) years, or both.