Section 280-RICR-20-15-2.11 - Billings and PenaltiesA. In the event that contraband Other Tobacco Products are seized, the Tax Administrator shall issue a Notice of Deficiency Determination for the amount of tax due but unpaid on the seized items. The Tax Administrator may impose civil penalties for failure to pay tax on any Notice of Deficiency that results from a seizure of contraband Other Tobacco Products. The civil penalty shall be in the amount of five (5) times the tax due but unpaid, as calculated by the Tax Administrator and his or her agents.B. In addition to the civil penalties listed above, the Tax Administrator, in his or her sole discretion, may suspend or revoke a cigarette Dealer's or Distributor's license for any violation of these Regulations.280 R.I. Code R. § 280-RICR-20-15-2.11