{"data":{"id":"us-tn/tenn.-code-ann.-67-1-1616","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-1-1616","heading":"Monthly penalty for failure to pay over taxes - Forfeiture of office","body":"Where such trustee or other officer, whose duty it is to collect any taxes under this part, part 7, 10 or 15 of this chapter, chapter 5, parts 4, 18, 19 or 20 of this title, or § 67-1-107 , § 67-5-301 , § 67-5-302 , § 67-5-306 , § 67-5-507 or § 67-5-513 , fails to account for any and all taxes that the trustee or officer has collected to the proper officer, in addition to the penalty in § 67-1-1615 , the trustee or officer shall be liable to a penalty of two percent (2%) per month on the taxes from the time the taxes should have been paid, which is in addition to the attorney's fees provided for in § 67-1-1619 , none of which shall in any way be remitted after the matter is placed in the hands of the attorney; and the trustee or officer shall, in addition, forfeit the trustee's or officer's respective office.","path":["TN Code","Title 67","Chapter 1"],"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":"a2411f54a6c3fa825a51bd23a32340827a419b60e89352269c8528493d8a7f3f","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-1-1615","next":"us-tn/tenn.-code-ann.-67-1-1617"},"notice":"GroundRules: Original legal text. Not legal advice."}