A person who violates any provision of this chapter with the intent to deprive the state of its lawful revenues, or who aids and abets another to do so, commits a Class E felony.
Tenn. Code Ann. § 67-3-819, under Enforcement Provisions.
Tenn. Code Ann. § 67-3-819
A person who violates any provision of this chapter with the intent to deprive the state of its lawful revenues, or who aids and abets another to do so, commits a Class E felony.