It is a Class A misdemeanor for any person who discovers an unattended dead human body, or any part of a dead human body, to fail to report the discovery immediately, by the fastest available means of communication, to the chief of police if the body, or any part of the body, is discovered in an incorporated town or city, or to the sheriff if the body, or any part of the body, is discovered in the county outside the corporate limits of any incorporated town or city.
T.C.A. § 38-1-105