§ 44-64-6 - Surcharge on available information – Interest on delinquencies – Penalties – Collection powers.
SECTION 44-64-6
§ 44-64-6 Surcharge on availableinformation – Interest on delinquencies – Penalties – Collectionpowers. – If any provider shall fail, within the time required by this chapter, to file areturn, or shall file an insufficient or incorrect return, or shall not pay thesurcharge imposed by this chapter when it is due, the tax administrator shallmake an assessment based upon information that may be available, whichassessment shall be payable upon demand and shall bear interest from the datewhen the surcharge should have been paid at the annual rate set forth in §44-1-7 of the Rhode Island general laws, as amended. If any part of thesurcharge is caused by the negligence or intentional disregard of theprovisions of this chapter, a penalty of ten percent (10%) of the amount of thedetermination shall be added to the surcharge. The tax administrator shallcollect the surcharge with interest in the same manner and with the same powersas are prescribed for collection of taxes in this title.