2021 Tennessee Code
Part 13 - Classification and Assessment — Utilities and Carriers
§ 67-5-1318. Collection of Penalty

It is the duty of the attorney general and reporter, upon the request of the comptroller of the treasury, to sue for and collect the penalty provided for in § 67-5-1317 before any court of competent jurisdiction in the same manner as any other debt, penalty, or forfeiture is now collected by law.