R.I. Gen. Laws § 44-29-7
If any seller fails to file a return, the tax administrator shall determine the amount of taxes required to be paid to the administrator, which determination shall be made for the month or months in respect to which the seller failed to file a return and shall be based upon any information which is in the tax administrator's possession or may come into his or her possession. If the failure of any seller to file a return is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount required to be paid by the seller, exclusive of penalties, shall be added to the amount required to be paid in addition to the ten percent (10%) penalty provided in § 44-29-3. After making this determination the tax administrator shall mail to the seller a written notice of the determination, interest at the annual rate provided by § 44-1-7, and penalties.
R.I. Gen. Laws § 44-29-7