Upon receipt of a written request from the attorney general, failing to submit written answers concerning the basis upon which the approximate verifiable retail value was determined pursuant to the requirements of § 47-18-120(c)(1)(D) and (E), including supplying the attorney general with copies of invoices, receipts, or other business records that would substantiate the disclosed retail value, shall be a violation of this part.
T.C.A. § 47-18-118