In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter, the tax administrator shall add to the tax fifty percent (50%) of its amount.

History of Section.
G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-27.