Tenn. Code Ann. § 9-2-128: Prosecution for failure to pay receipts into treasury

(a) Any of the aforementioned departments, institutions, offices, agencies, officers or employees who fail to pay immediately into the state treasury any money belonging to the state as directed in § 9-2-127 are subject to punishment for theft.

(b) The venue of any such prosecution is the county in which such departments, institutions, offices, agencies, officers or employees serve in their official capacity.