Tenn. Code Ann. § 66-29-173: Civil penalty for failure to report, pay, or deliver property within prescribed time

Except as otherwise provided in §§ 66-29-174 and 66-29-175 , the treasurer may assess against a holder who fails to report, pay, or deliver property within the time prescribed by this part a civil penalty of two hundred dollars ($200) for each day the duty is not performed, up to a cumulative maximum amount of five thousand dollars ($5,000).