Tennessee Code Annotated
Tenn. Code Ann. § 67-1-1440 (2026)
Crimes against revenue officers
✓ current as of May 2026
- (a) It is a Class E felony for any person to assault any officer or employee of the department while performing duties as such officer or employee, or to assault any such officer or employee or a member of such officer's or employee's immediate family at any other time, if it is shown that such assault was by reason of the fact that such officer or employee had at some time performed an official duty as an officer or employee of the department with respect to any person. Any violation of this subsection (a) committed by any person with a pistol or other deadly weapon is a Class C felony. Each act done in violation of this subsection (a) is a separate offense.
- (b) It is a Class E felony for any person to corruptly obstruct, delay, hinder, impede or intimidate, or to attempt to corruptly obstruct, delay, hinder, impede or intimidate, any officer or employee of the department from performing the officer's or employee's duty while acting in an official capacity under this part or any other laws of this state. It is also a Class E felony for any person in any other way to corruptly obstruct, delay, hinder or impede the administration of this part or any other revenue laws of this state. Each act done in violation of this subsection (b) is a separate offense.
- (c) It is a Class C misdemeanor for any person to rescue or cause to be rescued, either forcibly or by any unlawful manner, any property after it shall have been seized under this part or any other revenue laws of this state, or to attempt or endeavor so to do. Each act done in violation of this subsection (c) is a separate offense.
- (d) It is a Class E felony for any person to delay, hamper, hinder, impede, obstruct or thwart the state of Tennessee in the collection of any of its lawful revenue, or to deprive the state of the realization of such revenue at the time it is lawfully entitled thereto by any artifice, design, false weight or measure, stratagem, or by the falsification of any record, report or return required by law. Each act done in violation of this subsection (d) is a separate offense.
- (e) It is a Class E felony for any two (2) persons to conspire to delay, hamper, hinder, impede, obstruct or thwart the state of Tennessee in the collection of any of its lawful revenue, or to deprive the state of the realization of such revenue at the time it is lawfully entitled thereto by any artifice, design, false weight or measure, stratagem, or by the falsification of any record, report or return required by law. Each act done in violation of this subsection (e) is a separate offense.
- (f) It is a Class E felony for any person to falsely, corruptly, or knowingly misrepresent any material statement of fact while testifying under oath as a witness at any hearing held by the commissioner or the commissioner's delegate while acting in an official capacity under this part or any other laws of this state. Each act done in violation of this subsection (f) is a separate offense.
- (g) It is a Class E felony for any person willfully to attempt in any manner to evade or defeat any tax due the state of Tennessee; provided, that if use tax of less than five hundred dollars ($500) is involved, the offense is a Class A misdemeanor. Each act done in violation of this subsection (g) is a separate offense.
Acts 1973, ch. 368, § 4; T.C.A., § 67-6045(a)-(f); Acts 1984, ch. 734, § 2; 1989, ch. 591, §§ 90-94, 113; 1999, ch. 406, § 6; 2000, ch. 982, § 44.
Notes of Decisions
Cited in 9
cases (2 in the last 5 years), 2003–2022 · leading case: State of Tennessee v. Jeffrey A. Sundahl, Alias (Tenn. Crim. App. 2007).
State of Tennessee v. Jeffrey A. Sundahl, Alias (Tenn. Crim. App. 2007). “Counts 1 through 5 charge the defendant with violations of the Tax Enforcement Procedures Act, specifically Tennessee Code Annotated section 67-1-1440(d). Count 6 charges the defendant with theft over $60,000, in violation of Tennessee Code Annotated section 39-14-103.”
Jerry Burkes v. State of Tennessee (Tenn. Crim. App. 2022). “See Tenn. Code Ann. § 67-1-1440 (g). Even if the Petitioner’s convictions arose from the same act or transaction, each of these offenses includes an element different from the other offenses, and no offense is a lesser included of the other.”
Howe v. Howell (M.D. Tenn. 2021). “The search warrant affidavit, signed by SA Howell, alleged violations of Tenn. Code Ann. §§ 67-1-1440 (d), 67-4-803, and 67-4-806.”
State of Tennessee v. Keith A. Howard (Tenn. Crim. App. 2011). “” T.C.A. § 67-1-1440(g) (emphasis added). The Sumner County Clerk identified the defendant as the person who presented the altered certificate of title.”
State of Tennessee v. Roseanne K. Ward & Jerry W. Ward (Tenn. Crim. App. 2007). “The defendants were indicted for crimes against revenue officers, Tennessee Code Annotated section 67-1-1440(d), and tampering with governmental records, Tennessee Code Annotated section 39-16-504(a)(1) on June 6, 2005.”
State of Tennessee v. Frank Ray Ruth (Tenn. Crim. App. 2007). “27, 1997), noting that “a business owner was granted pre-trial diversion of twenty counts of violation of Tenn. Code Ann. § 67-1-1440 (d).” However, the opinion in Minoux does not describe in detail the circumstances surrounding the offenses or the defendant’s (continued.”
State of Tennessee v. Jerry Ward & Rosanne K. Ward (Tenn. Crim. App. 2006). “OPINION The defendants were indicted for crimes against revenue officers, Tennessee Code Annotated section 67-1-1440(d), and tampering with governmental records, Tennessee Code Annotated section 39-16-504(a)(1) on June 6, 2005.”
State of Tennessee v. Steve A. White (Tenn. Crim. App. 2003). “Tenn. Code Ann. § 67-1-1440 (d) provides, It is a Class E felony for any person to delay, hamper, hinder, impede, obstruct or thwart the state of Tennessee in the collection of any of its lawful revenue, or to deprive the state of the realization of such revenue at the time it…”
Abdelrahman Amrokbeer v. Richard Roberts (Tenn. Ct. App. 2015). “M2013-02639-COA-R3-CV – Filed May 28, 2015 A corporate officer responsible for paying over the sales taxes collected by a corporation pled guilty to attempted tax evasion under Tennessee Code Annotated § 67-1-1440. As part of his plea agreement, the criminal court ordered the…”
— Tenn. Code Ann. § 67-1-1440(d) — 3 cases
State of Tennessee v. Jeffrey A. Sundahl, Alias (Tenn. Crim. App. 2007). “Counts 1 through 5 charge the defendant with violations of the Tax Enforcement Procedures Act, specifically Tennessee Code Annotated section 67-1-1440(d). Count 6 charges the defendant with theft over $60,000, in violation of Tennessee Code Annotated section 39-14-103.”
State of Tennessee v. Roseanne K. Ward & Jerry W. Ward (Tenn. Crim. App. 2007). “The defendants were indicted for crimes against revenue officers, Tennessee Code Annotated section 67-1-1440(d), and tampering with governmental records, Tennessee Code Annotated section 39-16-504(a)(1) on June 6, 2005.”
State of Tennessee v. Jerry Ward & Rosanne K. Ward (Tenn. Crim. App. 2006). “OPINION The defendants were indicted for crimes against revenue officers, Tennessee Code Annotated section 67-1-1440(d), and tampering with governmental records, Tennessee Code Annotated section 39-16-504(a)(1) on June 6, 2005.”
— Tenn. Code Ann. § 67-1-1440(g) — 2 cases
State of Tennessee v. Keith A. Howard (Tenn. Crim. App. 2011). “” T.C.A. § 67-1-1440(g) (emphasis added). The Sumner County Clerk identified the defendant as the person who presented the altered certificate of title.”
Abdelrahman Amrokbeer v. Richard Roberts (Tenn. Ct. App. 2015). “M2013-02639-COA-R3-CV – Filed May 28, 2015 A corporate officer responsible for paying over the sales taxes collected by a corporation pled guilty to attempted tax evasion under Tennessee Code Annotated § 67-1-1440. As part of his plea agreement, the criminal court ordered the…”
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