(a)(1) Failure or refusal to make any report or return provided for in this part and part 3 of this chapter is a Class C misdemeanor.(2) The payment of any penalty imposed shall in no wise affect the liability for the tax, interest and any other penalties prescribed in this part.(b) The making of a false return or report or affidavit with intent to deceive constitutes the crime of perjury.Acts 1929 (Ex. Sess.), ch. 29, § 5(3); Code 1932, § 1290; T.C.A. (orig. ed.), § 30-1633; Acts 1989, ch. 591, § 113.
Tennessee Legal Code