Tennessee § 57-5-207 Failure to keep records or make reports - Refusal to permit examination of articles used to measure tax - Penalty

Tennessee Statutes

§ 57-5-207 — Failure to keep records or make reports - Refusal to permit examination of articles used to measure tax - Penalty

Tennessee § 57-5-207

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This text of Tennessee § 57-5-207 (Failure to keep records or make reports - Refusal to permit examination of articles used to measure tax - Penalty) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 57-5-207 (2026).

Text

(a)The failure of any person, firm, corporation, joint-stock company, syndicate or association required to pay the state privilege taxes levied hereby, to preserve the invoices or memoranda required by § 57-5-206 , or to permit the inspection and examination of such containers, packages, or articles used as the measure of the tax, and/or invoices, books, papers and memoranda at the request of the commissioner or the commissioner's authorized agent, representative or employee, or the failure of any such person to make or furnish any report which the commissioner is authorized to require when demanded by the commissioner, is a violation hereof.

(b)Any person, firm, corporation, joint-stock company, syndicate or association violating this section is guilty of a Class C misdemeanor.

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(a) The failure of any person, firm, corporation, joint-stock company, syndicate or association required to pay the state privilege taxes levied hereby, to preserve the invoices or memoranda required by § 57-5-206 , or to permit the inspection and examination of such containers, packages, or articles used as the measure of the tax, and/or invoices, books, papers and memoranda at the request of the commissioner or the commissioner's authorized agent, representative or employee, or the failure of any such person to make or furnish any report which the commissioner is authorized to require when demanded by the commissioner, is a violation hereof. (b) Any person, firm, corporation, joint-stock company, syndicate or association violating this section is guilty of a Class C misdemeanor.