Tenn. Code Ann. § 65-3-206

Every such railroad doing business in this state shall file with the department of transportation a statement under oath, in such form and substance as may be prescribed by the department of transportation, setting forth accurately the ton miles operated in the state, together with the total number of Tennessee main line miles for the preceding calendar year. Any such railroad failing to file such statement as required, or failing to give such other information as may be reasonably required of such railroad, commits a Class C misdemeanor for each day of such failure to comply.