67-2-121 - Violations Criminal penalties. - Tennessee Statutes

67-2-121. Violations Criminal penalties.

(a)  Any person failing to file a return, as required by § 67-2-107, or any person violating any rule or regulation that may be promulgated by the commissioner under the authority vested in the commissioner in this chapter, or any corporation failing to furnish the information required by § 67-2-106, commits a Class C misdemeanor.

(b)  The making of a false return with intent to defeat the tax constitutes a Class E felony.

[Acts 1931 (2nd E.S.), ch. 20, § 16; C. Supp. 1950, § 1123.32; Acts 1955, ch. 135, § 4; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, §§ 2, 3; 1972, ch. 484, § 1; T.C.A. (orig. ed.), §§ 67-2621, 67-2635; Acts 1989, ch. 591, §§ 95, 113.]