§ 44-12-6 - Penalty for failure to make return.
SECTION 44-12-6
§ 44-12-6 Penalty for failure to makereturn. – If the return that is required to be made by § 44-12-2 is not made withinthe time fixed by this chapter, the officer or agent neglecting or refusing tomake the return shall be fined not exceeding five hundred dollars ($500).