Offenses Involving Financial Accounting of an Annual Event

1. Law
2. Tennessee Code
3. Criminal Offenses
4. Offenses Against Public Health, Safety and Welfare
5. Lottery Sales
6. Offenses Involving Financial Accounting of an Annual Event

1. It is an offense for any person to knowingly:
   1. Fail to file a financial accounting for an annual event as required pursuant to § 3-17-106;
   2. Fail to timely file a financial accounting for an annual event as required pursuant to § 3-17-106;
   3. Make a material false statement in any application, affidavit or statement made to the secretary of state in an application for an annual event; or
   4. Make a material false entry or statement in a financial accounting that is compiled for an annual event or that is submitted to the secretary of state for an annual event.
2. 1. A violation of subdivision (a)(1) is a Class B misdemeanor; provided, however, that the maximum fine shall be the greater of:
      1. Twenty-five thousand dollars ($25,000); or
      2. The amount of gross proceeds derived from the annual event.
   2. A violation of subdivision (a)(2) is a Class C misdemeanor; provided, however, that the maximum fine shall be the lesser of:
      1. Five thousand dollars ($5,000); or
      2. The amount of gross proceeds derived from the annual event.
   3. A violation of subdivision (a)(3) is a Class A misdemeanor; provided, however, that the maximum fine shall be fifty thousand dollars ($50,000).
   4. A violation of subdivision (a)(4) is a Class A misdemeanor; provided, however, that the maximum fine shall be the greater of:
      1. Fifty thousand dollars ($50,000); or
      2. The dollar amount of the false entry or statement.

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