{"data":{"id":"us-tn/tenn.-code-ann.-67-1-1625","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-1-1625","heading":"Willful failure of collector to pay over - Felony","body":"(a) (1) Any tax collector who willfully fails or refuses to pay into the state treasury the revenue that the tax collector has collected commits a Class E felony. (2) It is the duty of the district attorney general of the district in which such defaulting revenue collector may reside to prosecute such collector for such offense. (3) Such tax collector shall be imprisoned in the state penitentiary for a period of not less than five (5) nor more than twenty (20) years. (b) \"Tax collector,\" as used in this section, includes and embraces all persons entrusted with the collection of the public revenue. Acts 1867-1868, ch. 79, § 14; Shan., § 964; Code 1932, § 1673; modified; T.C.A. (orig. ed.), § 67-1426; Acts 1989, ch. 591, §§ 1, 6.\n(a) (1) Any tax collector who willfully fails or refuses to pay into the state treasury the revenue that the tax collector has collected commits a Class E felony. (2) It is the duty of the district attorney general of the district in which such defaulting revenue collector may reside to prosecute such collector for such offense. (3) Such tax collector shall be imprisoned in the state penitentiary for a period of not less than five (5) nor more than twenty (20) years.\n(1) Any tax collector who willfully fails or refuses to pay into the state treasury the revenue that the tax collector has collected commits a Class E felony.\n(2) It is the duty of the district attorney general of the district in which such defaulting revenue collector may reside to prosecute such collector for such offense.\n(3) Such tax collector shall be imprisoned in the state penitentiary for a period of not less than five (5) nor more than twenty (20) years.\n(b) \"Tax collector,\" as used in this section, includes and embraces all persons entrusted with the collection of the public revenue.","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":"c98ac17e4f16f652d53fffd904edc9a6e2f851ea6568206f50f3230dd9182845","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-1-1624","next":"us-tn/tenn.-code-ann.-67-1-1626"},"notice":"GroundRules: Original legal text. Not legal advice."}