Tenn. Code Ann. § 65-4-305

Annually, every such public utility doing business in this state shall file with the commission a statement under oath, in such form and substance as may be prescribed by the commission, setting forth accurately the amount of its gross receipts from all sources for the preceding calendar year. Any such public utility failing to file such statement as required, or failing to give such other information as may be reasonably required of such public utility, commits a Class C misdemeanor for each day of such failure to comply.