(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. Acts 1931 (2nd Ex. Sess.), ch. 20, § 16; C. Supp. 1950, § 1123.32; Acts 1955, ch. 135, § 4; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, §§ 2, 3; 1972, ch. 484, § 1; T.C.A. (orig. ed.), §§ 67-2621, 67-2635; Acts 1989, ch. 591, §§95, 113; 2010 , ch. 1134, § 47. (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. Acts 1931 (2nd Ex. Sess.), ch. 20, § 16; C. Supp. 1950, § 1123.32; Acts 1955, ch. 135, § 4; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, §§ 2, 3; 1972, ch. 484, § 1; T.C.A. (orig. ed.), §§ 67-2621, 67-2635; Acts 1989, ch. 591, §§95, 113; 2010 , ch. 1134, § 47. (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. Acts 1931 (2nd Ex. Sess.), ch. 20, § 16; C. Supp. 1950, § 1123.32; Acts 1955, ch. 135, § 4; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, §§ 2, 3; 1972, ch. 484, § 1; T.C.A. (orig. ed.), §§ 67-2621, 67-2635; Acts 1989, ch. 591, §§95, 113; 2010 , ch. 1134, § 47. (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. Acts 1931 (2nd Ex. Sess.), ch. 20, § 16; C. Supp. 1950, § 1123.32; Acts 1955, ch. 135, § 4; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, §§ 2, 3; 1972, ch. 484, § 1; T.C.A. (orig. ed.), §§ 67-2621, 67-2635; Acts 1989, ch. 591, §§95, 113; 2010 , ch. 1134, § 47.
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