Tenn. Code Ann. § 56-47-105

Violations of § 56-47-103(a), (b) and (c) are to be valued according to § 39-11-106(a)(38), and punished as theft under § 39-14-105. Violations of § 56-47-103(d) shall be valued to include the total amount of workers' compensation premiums that the employer avoided paying, to be calculated by utilizing the appropriate Tennessee assigned risk plan advisory prospective loss cost and multiplier for such an employer for the total number of years, and parts of years, during which the employer was subject to the workers' compensation law and intentionally failed to secure payment of compensation as required by the workers' compensation law, and the violations shall be punished as theft under § 39-14-105.