2018 Tennessee Code
Title 39 - Criminal Offenses
Chapter 17 - Offenses Against Public Health, Safety and Welfare
Part 6 - Lottery Sales
§ 39-17-655. Offenses involving financial accounting of an annual event.
(a) It is an offense for any person to knowingly:
(1) Fail to file a financial accounting for an annual event as required pursuant to § 3-17-106;
(2) Fail to timely file a financial accounting for an annual event as required pursuant to § 3-17-106;
(3) Make a material false statement in any application, affidavit or statement made to the secretary of state in an application for an annual event; or
(4) Make a material false entry or statement in a financial accounting that is compiled for an annual event or that is submitted to the secretary of state for an annual event.
(b) (1) A violation of subdivision (a)(1) is a Class B misdemeanor; provided, however, that the maximum fine shall be the greater of:
(A) Twenty-five thousand dollars ($25,000); or
(B) The amount of gross proceeds derived from the annual event.
(2) A violation of subdivision (a)(2) is a Class C misdemeanor; provided, however, that the maximum fine shall be the lesser of:
(A) Five thousand dollars ($5,000); or
(B) The amount of gross proceeds derived from the annual event.
(3) A violation of subdivision (a)(3) is a Class A misdemeanor; provided, however, that the maximum fine shall be fifty thousand dollars ($50,000).
(4) A violation of subdivision (a)(4) is a Class A misdemeanor; provided, however, that the maximum fine shall be the greater of:
(A) Fifty thousand dollars ($50,000); or
(B) The dollar amount of the false entry or statement.
