Tenn. Code Ann. § 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, commits a Class C misdemeanor.

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