Section 55-3-109 - Penalty for violation of sale or use tax provisions

A violation of §§ 55-3-105 - 55-3-108 is a Class C misdemeanor.Acts 1953, ch. 103, § 5 (Williams, § 5538.139e); T.C.A. (orig. ed.), § 59-309; Acts 1989, ch. 591, § 113.