2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 2 - Income Taxation
§ 67-2-121. Violations — Criminal Penalties

Universal Citation: TN Code § 67-2-121 (2021)
  1. 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.

  2. The making of a false return with intent to defeat the tax constitutes a Class E felony.
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