Tennessee § 67-3-1112 - Liquified gas — Penalties for violations.

§ 67-3-1112. Liquified gas — Penalties for violations.

If any permittee fails to make the reports or pay the taxes at the time required, the commissioner may, upon compliance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, suspend the permit until such time as either the reports are submitted or the taxes are paid, or both of them are done. If any owner of a liquified gas propelled motor vehicle that is required to be licensed in Tennessee for use on the public highways fails to prepay the tax as required in § 67-3-1106 [repealed], the commissioner shall proceed to assess and collect the amount due to be paid, together with a penalty of one hundred dollars ($100). Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2212 . Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101 . Section 67-3-1106, referred to in (b), was repealed by Acts 2014, ch. 772, § 2, effective April 24, 2014.