[reserved.]

1. Law
2. Tennessee Code
3. Taxes and Licenses
4. Transfer Taxes
5. Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
6. [reserved.]

1. 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.
2. The making of a false return or report or affidavit with intent to deceive constitutes the crime of perjury.

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