Tennessee Code Title 50. Employer and Employee § 50-2-109

(a) If, within thirty (30) days from the receipt of written notification of penalties assessed pursuant to this part, an employer fails to notify the commissioner in writing of its intent to contest the imposition of the penalty, the assessment of a penalty as stated in the notification shall be deemed a final order of the commissioner and not subject to further review.

(b) All penalties owed under this part shall be paid to the commissioner.