2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 16 - Officers Charged With Delinquent Taxes
§ 67-1-1616. Monthly Penalty for Failure to Pay Over Taxes — Forfeiture of Office
Where such trustee or other officer, whose duty it is to collect any taxes under this part, part 7, 10 or 15 of this chapter, chapter 5, parts 4, 18, 19 or 20 of this title, or §67-1-107, §67-5-301, §67-5-302, §67-5-306, §67-5-507 or §67-5-513, fails to account for any and all taxes that the trustee or officer has collected to the proper officer, in addition to the penalty in §67-1-1615, the trustee or officer shall be liable to a penalty of two percent (2%) per month on the taxes from the time the taxes should have been paid, which is in addition to the attorney's fees provided for in §67-1-1619, none of which shall in any way be remitted after the matter is placed in the hands of the attorney; and the trustee or officer shall, in addition, forfeit the trustee's or officer's respective office.
