Tennessee § 67-2-121 - Violations — Criminal penalties.
Full text of Tennessee Tennessee Code Annotated § 67-2-121 — Violations — Criminal penalties., with citation guidance and answers to common questions.
§ 67-2-121. Violations — Criminal penalties.
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. The making of a false return with intent to defeat the tax constitutes a Class E felony. Acts 1931 (2nd Ex. Sess.), ch. 20, § 16; C. Supp. 1950, § 1123.32; Acts 1955, ch. 135, § 4; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 271, §§ 2, 3; 1972, ch. 484, § 1; T.C.A. (orig. ed.), §§ 67-2621, 67-2635; Acts 1989, ch. 591, §§ 95, 113; 2010, ch. 1134, § 47. Cross-References. Penalty for Class C misdemeanor, § 40-35-111 . Penalty for Class E felony, § 40-35-111 . Cited: Shackleford v. Olsen, 675 S.W.2d 171, 1984 Tenn. LEXIS 838 (Tenn. 1984).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-2-121
What does Tennessee Code Annotated § 67-2-121 cover?
Section 67-2-121 ("Violations — Criminal penalties.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-2-121?
A common citation format is "Tennessee Code Annotated § 67-2-121" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-2-121 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.