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TCA 39-16-407

Misrepresenting information to state auditor

MISDEMEANOR CClass C Misdemeanor
Sentence enhancement may apply

What does this charge mean?

It is illegal for a public official to knowingly misrepresent material facts to the state auditor during an audit when intending to deceive. This covers lying to hide wrongdoing or financial problems during an official audit. Violation is a Class C misdemeanor punishable by up to 30 days in jail and up to $50 in fines.

Penalty Details

ClassificationClass C Misdemeanor
Maximum Jail30 days
Maximum Fine$50
Penalty SummaryClass C misdemeanor; 30 days; fine up to $50
(a) A public servant commits an offense who, with intent to deceive, knowingly misrepresents material information related to an audit conducted by an auditor in the department of audit. (1) of the following even if the public servant has not yet qualified for office or assumed the duties:(A) An officer, employee, or agent of government. See Tennessee Code 39-16-401(b) A violation of this section is a Class C misdemeanor.
View on official sourceLast verified: Feb 25, 2026

Quick Facts

MISDEMEANOR C
TCA Section39-16-407
Max Jail30 days
Max Fine$50