2021 Tennessee Code
Part 13 - General Powers to Obtain Evidence
§ 67-1-1304. Failure to Testify When Subpoenaed — Penalty

Any person, firm or corporation who appears as summoned, but upon appearance refuses to testify on matters not privileged by law, shall be punished as prescribed in § 67-1-1303.

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Structure 2021 Tennessee Code

2021 Tennessee Code

Title 67 - Taxes and Licenses

Chapter 1 - General Provisions

Part 13 - General Powers to Obtain Evidence

§ 67-1-1301. Power of Commissioner and Comptroller of the Treasury to Determine Correctness of Taxes and Fees

§ 67-1-1302. Persons Subject to Subpoena Power

§ 67-1-1303. Failure to Appear When Subpoenaed — Penalty

§ 67-1-1304. Failure to Testify When Subpoenaed — Penalty

§ 67-1-1305. Compensation of Witness