{"data":{"id":"us-tn/tenn.-code-ann.-8-37-504","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 8-37-504","heading":"Penalties for delinquent reporting and payment","body":"(a) When any employer fails to forward payroll data or pay the full amount of contributions required by chapters 34-37 of this title, there shall be imposed a specific civil penalty to be added to the contributions in the amount of five and one-half percent (5.5%), if the failure is not more than thirty (30) days, with an additional five percent (5%) for each additional thirty (30) days or fraction thereof, during which the failure continues, not to exceed twenty-five percent (25%) in the aggregate. Effective for the payroll period ending July 1, 2006, and thereafter, the penalty imposed under this subsection (a) shall in no case be less than twenty-five dollars ($25.00), if the failure is not more than thirty (30) days, with an additional twenty-five dollars ($25.00) for each additional thirty (30) days, or fraction thereof, during which the failure continues, not to exceed one hundred fifty dollars ($150) in the aggregate.\n(b) Any penalties assessed under this section shall be credited to the state accumulation fund pursuant to § 8-37-301 .","path":["TN Code","Title 8","Chapter 37"],"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":"8e9c1f42c34c18fd4c4516b0f3fba8d6c15f1f9216489009a092dbf209093130","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-8-37-503","next":"us-tn/tenn.-code-ann.-8-37-505"},"notice":"GroundRules: Original legal text. Not legal advice."}