{"data":{"id":"us-tn/tenn.-code-ann.-39-17-655","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 39-17-655","heading":"Offenses involving financial accounting of an annual event","body":"(a) It is an offense for any person to knowingly: (1) Fail to file a financial accounting for an annual event as required pursuant to § 3-17-106 ; (2) Fail to timely file a financial accounting for an annual event as required pursuant to § 3-17-106 ; (3) Make a material false statement in any application, affidavit or statement made to the secretary of state in an application for an annual event; or (4) Make a material false entry or statement in a financial accounting that is compiled for an annual event or that is submitted to the secretary of state for an annual event. (b) (1) A violation of subdivision (a)(1) is a Class B misdemeanor; provided, however, that the maximum fine shall be the greater of: (A) Twenty-five thousand dollars ($25,000); or (B) The amount of gross proceeds derived from the annual event. (2) A violation of subdivision (a)(2) is a Class C misdemeanor; provided, however, that the maximum fine shall be the lesser of: (A) Five thousand dollars ($5,000); or (B) The amount of gross proceeds derived from the annual event. (3) A violation of subdivision (a)(3) is a Class A misdemeanor; provided, however, that the maximum fine shall be fifty thousand dollars ($50,000). (4) A violation of subdivision (a)(4) is a Class A misdemeanor; provided, however, that the maximum fine shall be the greater of: (A) Fifty thousand dollars ($50,000); or (B) The dollar amount of the false entry or statement. Acts 2004, ch. 476, § 9.\n(a) It is an offense for any person to knowingly: (1) Fail to file a financial accounting for an annual event as required pursuant to § 3-17-106 ; (2) Fail to timely file a financial accounting for an annual event as required pursuant to § 3-17-106 ; (3) Make a material false statement in any application, affidavit or statement made to the secretary of state in an application for an annual event; or (4) Make a material false entry or statement in a financial accounting that is compiled for an annual event or that is submitted to the secretary of state for an annual event.\n(1) Fail to file a financial accounting for an annual event as required pursuant to § 3-17-106 ;\n(2) Fail to timely file a financial accounting for an annual event as required pursuant to § 3-17-106 ;\n(3) Make a material false statement in any application, affidavit or statement made to the secretary of state in an application for an annual event; or\n(4) Make a material false entry or statement in a financial accounting that is compiled for an annual event or that is submitted to the secretary of state for an annual event.\n(b) (1) A violation of subdivision (a)(1) is a Class B misdemeanor; provided, however, that the maximum fine shall be the greater of: (A) Twenty-five thousand dollars ($25,000); or (B) The amount of gross proceeds derived from the annual event. (2) A violation of subdivision (a)(2) is a Class C misdemeanor; provided, however, that the maximum fine shall be the lesser of: (A) Five thousand dollars ($5,000); or (B) The amount of gross proceeds derived from the annual event. (3) A violation of subdivision (a)(3) is a Class A misdemeanor; provided, however, that the maximum fine shall be fifty thousand dollars ($50,000). (4) A violation of subdivision (a)(4) is a Class A misdemeanor; provided, however, that the maximum fine shall be the greater of: (A) Fifty thousand dollars ($50,000); or (B) The dollar amount of the false entry or statement.\n(1) A violation of subdivision (a)(1) is a Class B misdemeanor; provided, however, that the maximum fine shall be the greater of: (A) Twenty-five thousand dollars ($25,000); or (B) The amount of gross proceeds derived from the annual event.\n(A) Twenty-five thousand dollars ($25,000); or\n(B) The amount of gross proceeds derived from the annual event.\ne dollar amount of the false entry or statement.\n(1) A violation of subdivision (a)(1) is a Class B misdemeanor; provided, however, that the maximum fine shall be the greater of: (A) Twenty-five thousand dollars ($25,000); or (B) The amount of gross proceeds derived from the annual event.\n(A) Twenty-five thousand dollars ($25,000); or\n(B) The amount of gross proceeds derived from the annual event.\n(2) A violation of subdivision (a)(2) is a Class C misdemeanor; provided, however, that the maximum fine shall be the lesser of: (A) Five thousand dollars ($5,000); or (B) The amount of gross proceeds derived from the annual event.\n(A) Five thousand dollars ($5,000); or\n(B) The amount of gross proceeds derived from the annual event.\n(3) A violation of subdivision (a)(3) is a Class A misdemeanor; provided, however, that the maximum fine shall be fifty thousand dollars ($50,000).\n(4) A violation of subdivision (a)(4) is a Class A misdemeanor; provided, however, that the maximum fine shall be the greater of: (A) Fifty thousand dollars ($50,000); or (B) The dollar amount of the false entry or statement.\n(A) Fifty thousand dollars ($50,000); or\n(B) The dollar amount of the false entry or statement.","path":["TN Code","Title 39","Chapter 17"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"a3c937c70d153ed1126f4102cc23eda8c25537cb786568c92d14670d22c0a52d","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-39-17-654","next":"us-tn/tenn.-code-ann.-39-17-656"},"notice":"GroundRules: Original legal text. Not legal advice."}