Tenn. Code Ann. § 8-22-106: False statements - Felony

Any officer enumerated in § 8-22-101 who evades the letter or the spirit of chapters 21 and 22 of this title by making or by conspiring with anyone, in any manner, to make a false or incorrect exhibit of receipts, statement of expenses, or statements as to any fact required to be stated by this chapter or chapter 24 of this title under oath, commits a Class E felony.