§ 67-7-109. Injunctions.

TN Code § 67-7-109 (2019) (N/A)
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(a) If the nonpayment of the tax is due to an intent to evade payment, the person liable for such payment may be restrained and enjoined from severing coal from a production unit from which coal has been severed and sold and upon which the tax is due.

(b) Restraint proceedings shall be instituted in the name of the state by the attorney general and reporter upon the request of the commissioner.