Tenn. Code Ann. § 67-8-422: [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Violations - Penalties

(a) (1) Failure or refusal to make any report or return provided for in this part and part 3 of this chapter is a Class C misdemeanor. (2) The payment of any penalty imposed shall in no wise affect the liability for the tax, interest and any other penalties prescribed in this part. (b) The making of a false return or report or affidavit with intent to deceive constitutes the crime of perjury. Acts 1929 (Ex. Sess.), ch. 29, § 5(3); Code 1932, § 1290; T.C.A. (orig. ed.), § 30-1633; Acts 1989, ch. 591, § 113.

(a) (1) Failure or refusal to make any report or return provided for in this part and part 3 of this chapter is a Class C misdemeanor. (2) The payment of any penalty imposed shall in no wise affect the liability for the tax, interest and any other penalties prescribed in this part.

(1) Failure or refusal to make any report or return provided for in this part and part 3 of this chapter is a Class C misdemeanor.

(2) The payment of any penalty imposed shall in no wise affect the liability for the tax, interest and any other penalties prescribed in this part.

(b) The making of a false return or report or affidavit with intent to deceive constitutes the crime of perjury.