Current through 2024 Public Law 457
Section 44-1-37 - Administrative penalties and attorney's fees(a) Whenever a licensee and/or a taxpayer violates any provision of title 44 or the regulations promulgated thereunder, the tax administrator may, in accordance with the requirements of the administrative procedures act, chapter 35 of title 42: (1) Revoke or suspend a license or permit issued by the division of taxation;(2) Levy an administrative penalty in an amount not less than one hundred ($100) nor more than fifty thousand dollars ($50,000);(3) Order the violator to cease such actions; and/or(4) Any combination of the above penalties.(b) The tax administrator is hereby authorized, and may in his or her discretion, recover the reasonable cost of legal services provided by in-house attorneys in the department of revenue and/or the division of taxation incurred in matters pertaining to administrative hearings, court hearings, and appeals. Nothing in this section shall limit the power of the tax administrator to retain outside legal counsel and to recover the costs of such legal counsel pursuant to other provisions of the general laws.(c) Any monetary penalties assessed pursuant to this section shall be deposited in the general fund.Added by 2017 Pub. Laws, ch. 302,§ 8-8, eff. 7/1/2017.