Tennessee Statutes
§ 67-8-422 — [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Violations - Penalties
Tennessee·Title 67
(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.
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Tennessee § 67-8-422 ([Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Violations - Penalties) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 fund