Tenn. Code Ann. § 48-101-515: Penalties

Any person who willfully and knowingly violates any provisions of this part or who willfully and knowingly gives false or incorrect information to the secretary of state, in filing statements or reports required by this part, whether such report or statement is verified or not, commits a Class B misdemeanor for the first offense, punishable as provided in § 40-35-111 , and for the second and any subsequent offense commits a Class E felony.