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2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 2 - Income Taxation
§ 67-2-121. Violations -- Criminal penalties.
Universal Citation:
TN Code § 67-2-121 (2018)
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(a) Any person failing to file a return, as required by § 67-2-107, or any person violating any rule or regulation that may be promulgated by the commissioner under the authority vested in the commissioner in this chapter, commits a Class C misdemeanor.
(b) The making of a false return with intent to defeat the tax constitutes a Class E felony.
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