Rhode Island General Laws Title 44. Taxation § 44-20-51. Penalty for violations generally

(a) Except as otherwise provided in this chapter, any person who or that violates any provision of this chapter shall be fined or imprisoned, or both fined and imprisoned, as follows:

(b) Whoever knowingly violates any provision of this chapter, or of regulations prescribed thereunder, shall, in addition to any other penalty provided in this chapter, for each such offense, be fined not more than five thousand dollars ($5,000) or imprisoned not more than one year, or both.

(c) When determining the amount of a fine sought or imposed under this section, evidence of mitigating factors, including history, severity, and intent, shall be considered.