(a) It is unlawful for any person to exercise any of the privileges made taxable by parts 2-6 of this chapter before complying with this chapter. It is unlawful for anyone to exercise any of these privileges without first paying the tax or without complying with this chapter.

Attorney's Note

Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class C misdemeanorup to 30 daysup to $50
For details, see Tenn. Code § 40-35-111
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Terms Used In Tennessee Code 67-4-218

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
(b) It is unlawful for any person to aid, abet, direct, cause or procure any of such person’s officers, agents, or employees to violate any of parts 2-6 of this chapter.
(c) It is unlawful for any person subject to parts 2-6 of this chapter to willfully fail, refuse, or neglect to make out, file or deliver any reports or blanks, as required by parts 2-6 of this chapter, or to answer any question propounded in the reports or blanks, or knowingly and willfully to give a false answer to any such question in which the fact inquired of is within the person’s knowledge, or, upon proper demand, to exhibit to the collector or any person duly authorized by the collector any book, paper, account, record, or memorandum of such person, in such person’s possession or under such person’s control, or to willfully fail, refuse or neglect to furnish any other information in such person’s possession or under such person’s control that may be required by any collector, as defined in this part, or such collector’s duly authorized agents and employees.
(d) A violation of this section is a Class C misdemeanor.
(e) Every day during which any person subject to parts 2-6 of this chapter, or any officer, agent, or employee thereof willfully fails, refuses or neglects to observe and comply with any order, direction, or mandate of the commissioner or to perform any duty enjoined by parts 2-6 of this chapter, constitutes a separate and distinct offense.
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