{"data":{"id":"us-tn/tenn.-code-ann.-67-2-121","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-2-121","heading":"Violations - Criminal penalties","body":"(a) Any person failing to file a return, as required by § 67-2-107 , or any person violating any rule or regulation that may be promulgated by the commissioner under the authority vested in the commissioner in this chapter, commits a Class C misdemeanor.\n(b) The making of a false return with intent to defeat the tax constitutes a Class E felony.","path":["TN Code","Title 67","Chapter 2"],"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":"a570a0347054030d957d58ec29b40c75b287b4da5ee14d0c03c420220a1f4d62","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-2-120","next":"us-tn/tenn.-code-ann.-67-2-122"},"notice":"GroundRules: Original legal text. Not legal advice."}