2018 Tennessee Code
Title 70 - Wildlife Resources
Chapter 3 - Ammunition Tax
§ 70-3-105. Carrier reports of ammunition deliveries required -- Penalty for failure to comply.
(a)
(1) Every public or common carrier, or both, delivering shotgun shells or metallic cartridges, or both, in this state shall make out and send in to the wildlife resources agency, at the end of each calendar month, a true report showing the date of delivery, location of consignee, car number and initial, contents, and in case of delivery by motor vehicle, the license number of the vehicle, and the number of boxes of shotgun shells or metallic cartridges, or both, delivered during the month for which the report is made.
(2) These reports shall be made and sent in on forms provided by the agency, and must be made out and sent in by the delivering carrier, or the carrier's agent nearest to the point of delivery within ten (10) days after the end of the month in which the deliveries were made.
(b) Any public carrier, common carrier, or any agent or servant of such carrier, or any of them, who willfully fails or refuses to comply with this section shall be punished as provided in this part.
