§ 67-8-422. Violations -- Penalties. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]

TN Code § 67-8-422 (2019) (N/A)
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(a)

(1) Failure or refusal to make any report or return provided for in this part and part 3 of this chapter is a Class C misdemeanor.

(2) The payment of any penalty imposed shall in no wise affect the liability for the tax, interest and any other penalties prescribed in this part.

(b) The making of a false return or report or affidavit with intent to deceive constitutes the crime of perjury.