2018 Tennessee Code
Title 57 - Intoxicating Liquors
Chapter 5 - Beer
Part 2 - Taxation
§ 57-5-207. Failure to keep records or make reports -- Refusal to permit examination of articles used to measure tax -- Penalty.
(a) The failure of any person, firm, corporation, joint-stock company, syndicate or association required to pay the state privilege taxes levied hereby, to preserve the invoices or memoranda required by § 57-5-206, or to permit the inspection and examination of such containers, packages, or articles used as the measure of the tax, and/or invoices, books, papers and memoranda at the request of the commissioner or the commissioner's authorized agent, representative or employee, or the failure of any such person to make or furnish any report which the commissioner is authorized to require when demanded by the commissioner, is a violation hereof.
(b) Any person, firm, corporation, joint-stock company, syndicate or association violating this section is guilty of a Class C misdemeanor.
