Tennessee Code Title 30. Administration of Estates § 30-2-613

(a) No executor or administrator shall neglect or refuse, for thirty (30) days after service of a subpoena, to appear before the clerk of the probate court and settle the accounts.

(b) The clerk of the probate court shall return to the clerk of the circuit or criminal court, on or before the first day of every term of the court, having jurisdiction, a list of delinquent executors and administrators, and the district attorney general shall, ex officio, prefer against each of them an indictment without a prosecutor.

(c) Upon conviction of this offense, upon indictment or presentment in the circuit or criminal court, the delinquent shall be fined not less than one dollar ($1.00) nor more than twenty-five dollars ($25.00).