Tenn. Code Ann. § 68-215-116

Any responsible party who fails without sufficient cause to properly provide for removal of petroleum or remedial action upon order of the commissioner pursuant to this chapter may be liable to the state for a penalty in an amount equal to one hundred fifty percent (150%) of the amount of any costs incurred by the fund as a result of such failure to take proper action. The commissioner may recover this penalty in an action commenced under § 68-215-115 or in a separate civil action, and such penalty shall be in addition to any costs recovered from such responsible party pursuant to this chapter. Any penalty awarded pursuant to this section shall be deposited into the fund.