Rhode Island General Laws Title 44. Taxation § 44-21-6. Accounts rendered by auctioneers

(a) Every auctioneer shall by January 31, and July 31, as of December 31 and June 30, render a just and true account, in writing, subscribed by the auctioneer, to the general treasurer of all property subject to duty sold by the auctioneer, the amount of each day's sale and the date of the sale.

(b) The treasury, at reasonable times and upon reasonable notice, may examine the records of any licensee to determine whether the person has complied with the account.

(c) The treasury may file a request with the director of business regulations to deny, suspend, or revoke the license of any licensee for not rendering the account.