Section 67-3-1112 - Liquified gas - Penalties for violations(a) If any permittee fails to make the reports or pay the taxes at the time required, the commissioner may, upon compliance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, suspend the permit until such time as either the reports are submitted or the taxes are paid, or both of them are done.(b) If any owner of a liquified gas propelled motor vehicle that is required to be licensed in Tennessee for use on the public highways fails to prepay the tax as required in [former] § 67-3-1106 [repealed], the commissioner shall proceed to assess and collect the amount due to be paid, together with a penalty of one hundred dollars ($100). Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2212.