Tennessee Code Annotated

Title 67: Taxes and Licenses

Chapter 5: Property Taxes

Part 13: Classification and AssessmentUtilities and Carriers

TCA 67-5-1321: False testimony -- Disobedience of summons.

(a)  Any person called on to testify commits perjury if that person testifies falsely.

(b)  Any person failing to attend when summoned commits a Class C misdemeanor.

History: [Acts 1973, ch. 226, § 11; T.C.A., § 67-921; Acts 1989, ch. 591, § 113.]