Tennessee Code Title 67. Taxes and Licenses § 67-4-1027

(b) The commissioner of revenue may, after providing notice and an opportunity for a hearing under § 67-1-105, suspend or revoke the license of any tobacco distributor or wholesaler or impose a civil penalty or other sanctions for failure to comply with this section. The commissioner may attempt to resolve proposed sanctions through an informal conference before a hearing is held under § 67-1-105.

(c) The commissioner of revenue may from time to time make, promulgate, amend and rescind such rules as are necessary to carry out this section. All rules provided for in this part shall be adopted, promulgated and contested as provided in the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.