# Tenn. Code Ann. § 55-3-109: Penalty for violation of sale or use tax provisions

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-109

## Section

- **Citation:** Tenn. Code Ann. § 55-3-109
- **Heading:** Penalty for violation of sale or use tax provisions
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 55 / Chapter 3 / Section 55-3-109

## Text

A violation of §§ 55-3-105 - 55-3-108 is a Class C misdemeanor. Acts 1953, ch. 103, § 5 (Williams, § 5538.139e); T.C.A. (orig. ed.), § 59-309; Acts 1989, ch. 591, § 113.
A violation of §§ 55-3-105 - 55-3-108 is a Class C misdemeanor.
Acts 1953, ch. 103, § 5 (Williams, § 5538.139e); T.C.A. (orig. ed.), § 59-309; Acts 1989, ch. 591, § 113.

## Nearby sections

- [Tenn. Code Ann. § 55-3-101 Motor vehicles subject to registration and certificate of title provisions - Exceptions - Definition of off-highway motor vehicle](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-101.md)
- [Tenn. Code Ann. § 55-3-102 Driving or moving unregistered vehicle upon highway a misdemeanor - Exception](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-102.md)
- [Tenn. Code Ann. § 55-3-103 Application for certificate of title - Form and contents - Statement of dealer or bill of sale](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-103.md)
- [Tenn. Code Ann. § 55-3-104 Application for certificate of title for specially constructed, reconstructed or foreign vehicles](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-104.md)
- [Tenn. Code Ann. § 55-3-105 Sales or use tax receipt to accompany application for certificate of title](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-105.md)
- [Tenn. Code Ann. § 55-3-106 Inapplicable to vehicles exempt from sales or use tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-106.md)
- [Tenn. Code Ann. § 55-3-107 Certificate issued for use in lieu of sales or use tax receipt](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-107.md)
- [Tenn. Code Ann. § 55-3-108 False indication of payment of sales or use tax prohibited](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-108.md)
- [Tenn. Code Ann. § 55-3-109 Penalty for violation of sale or use tax provisions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-109.md)
- [Tenn. Code Ann. § 55-3-110 Determination that vehicle is not stolen](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-110.md)
- [Tenn. Code Ann. § 55-3-111 Indexes to certificates of title - Manner of keeping](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-111.md)
- [Tenn. Code Ann. § 55-3-112 Refusal to issue certificate - Grounds](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-112.md)
- [Tenn. Code Ann. § 55-3-113 Review of departmental action](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-113.md)
- [Tenn. Code Ann. § 55-3-114 Issuance of certificate of title - Form and contents - Delivery - Lienors holding certificate](https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T55_C3_S55-3-109. Check the current official text before relying on it. Not legal advice.