Some local used car dealers report that they have had the state "revenoors" visit with officers and arrest warrants, which required them to post bond to avoid incarceration.
The state Department of Revenue does not arrest people. If a company is not paying the state sales tax, the state can use liens and attachments to force compliance. The department says it is not arresting business tax scofflaws, because they are forbidden arrest powers by state law.
Turns out that the enforcement officers in Knoxville have been bringing cases of chronic offenders to District Attorney Randy Nichols' office and the cases are taken before a grand jury. They are indicted and local deputies serve them with an arrest warrant.
Car dealers are required to remit the taxes on a monthly basis.