Tennessee Statutes
§ 67-8-422 — [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Violations - Penalties
Tennessee § 67-8-422
JurisdictionTennessee
Title67
This text of Tennessee § 67-8-422 ([Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Violations - Penalties) 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. § 67-8-422 (2026).
Text
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Acts 1929 (Ex. Sess.), ch. 29, § 5(3); Code 1932, § 1290; T.C.A. (orig. ed.), § 30-1633; Acts 1989, ch. 591, § 113.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-8-422, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-8-422.