Rhode Island § 44-19-37 - Sales and Use Taxes — Enforcement and Collection
Full text of Rhode Island Rhode Island General Laws § 44-19-37 — Sales and Use Taxes — Enforcement and Collection, with citation guidance and answers to common questions.
§ 44-19-37. Sales and Use Taxes — Enforcement and Collection
R.I. Gen. Laws § 44-19-37
§ 44-19-37. Penalty for misappropriation.
Any retailer and any officer, agent, servant, or employee of any corporate retailer responsible for either the collection or payment of the tax, who appropriates or converts the tax collected to his or her own use or to any use other than the payment of the tax to the extent that the money required to be collected is not available for payment on the due date as prescribed in this chapter, shall upon conviction for each offense be fined not more than ten thousand dollars ($10,000), or be imprisoned for one year, or by both fine and imprisonment, both fine and imprisonment to be in addition to any other penalty provided by this chapter.
History of Section.
P.L. 1962, ch. 92, § 1; P.L. 1988, ch. 268, § 1; P.L. 1988, ch. 504, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-19-37
What does Rhode Island General Laws § 44-19-37 cover?
Section 44-19-37 ("Sales and Use Taxes — Enforcement and Collection") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-19-37?
A common citation format is "Rhode Island General Laws § 44-19-37" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-19-37 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.