Tenn. Code Ann. § 47-25-1604: Offenses

It is an offense for any new and unused property merchant required to maintain receipts under this part to knowingly:

(1) Falsify, obliterate or destroy such receipts;

(2) Refuse or fail, upon the request of a law enforcement officer, to make such receipts available for inspection within a period of time which is reasonable under the individual circumstances surrounding such request; provided, that nothing contained within this section shall be construed to require the new and unused property merchant to possess such receipt on or about the merchant's person without reasonable notice;

(3) Fail to maintain the receipts required by this part for at least two (2) years; or

(4) Present credentials pursuant to the requirements of this section which are false, fraudulent, forged, fraudulently obtained or the nature of which is misrepresented.