Tenn. Code Ann. § 39-11-406: Affirmative defense to criminal responsibility of a corporation

(a) It is an affirmative defense to prosecution of a corporation under § 39-11-404(a)(1) or (3) or § 39-11-405 , which must be proven by a preponderance of the evidence, that the high managerial agent having supervisory responsibility over the subject matter of the offense employed due diligence to prevent its commission.

(b) Subsection (a) does not apply if it is plainly inconsistent with the legislative purpose expressed in the law defining the particular offense.