TOB-3 - Penalty for Operating Without a Tobacco License

Any person who engages in the business without a license is subject to a specific penalty in the amount of the license fee for each month or part of a month during which the activity or failure continues. In addition, the Commissioner of Revenue may impose, at his discretion, an additional penalty of up to $250 a day for each day there is no license.

Reference: Tenn. Code Ann. § 67-4-1015.


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