Any company violating § 56-2-105 shall be liable, with respect to any contract of insurance or transaction of insurance business as defined and limited in § 56-2-105, for the payment of all taxes on gross premiums imposed in chapter 4 of this title.
Liability for tax on gross premium
Tenn. Code Ann. § 56-2-111, under General Requirements for Doing Business.
Tenn. Code Ann. § 56-2-111