Tennessee Code Title 5. Counties § 5-8-503

If any county official or agency receiving and disbursing the revenues of the state or any political subdivision thereof shall fail to comply with § 5-8-502, the county, within thirty (30) days after the completion of the audit made by the state department of audit under §§ 4-3-304 and 9-3-212, shall be obligated to pay into the office of the comptroller of the treasury such portion of the actual cost of the audit as exceeds the fee provided by § 9-3-210.