Tennessee § 67-1-1625 Willful failure of collector to pay over - Felony

Tennessee Statutes

§ 67-1-1625 — Willful failure of collector to pay over - Felony

Tennessee § 67-1-1625

Title67

This text of Tennessee § 67-1-1625 (Willful failure of collector to pay over - Felony) 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. § 67-1-1625 (2026).

Text

(a)(1) Any tax collector who willfully fails or refuses to pay into the state treasury the revenue that the tax collector has collected commits a Class E felony.

(2)It is the duty of the district attorney general of the district in which such defaulting revenue collector may reside to prosecute such collector for such offense.

(3)Such tax collector shall be imprisoned in the state penitentiary for a period of not less than five (5) nor more than twenty (20) years.

(b)"Tax collector," as used in this section, includes and embraces all persons entrusted with the collection of the public revenue.

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(a) (1) Any tax collector who willfully fails or refuses to pay into the state treasury the revenue that the tax collector has collected commits a Class E felony. (2) It is the duty of the district attorney general of the district in which such defaulting revenue collector may reside to prosecute such collector for such offense. (3) Such tax collector shall be imprisoned in the state penitentiary for a period of not less than five (5) nor more than twenty (20) years. (b) "Tax collector," as used in this section, includes and embraces all persons entrusted with the collection of the public revenue.