Section 39-17-655 - Offenses involving financial accounting of an annual event(a) It is an offense for any person to knowingly:(1) Fail to file a financial accounting for an annual event as required pursuant to § 3-17-106;(2) Fail to timely file a financial accounting for an annual event as required pursuant to § 3-17-106;(3) Make a material false statement in any application, affidavit or statement made to the secretary of state in an application for an annual event; or(4) Make a material false entry or statement in a financial accounting that is compiled for an annual event or that is submitted to the secretary of state for an annual event.(b)(1) A violation of subdivision (a)(1) is a Class B misdemeanor; provided, however, that the maximum fine shall be the greater of: (A) Twenty-five thousand dollars ($25,000); or(B) The amount of gross proceeds derived from the annual event.(2) A violation of subdivision (a)(2) is a Class C misdemeanor; provided, however, that the maximum fine shall be the lesser of:(A) Five thousand dollars ($5,000); or(B) The amount of gross proceeds derived from the annual event.(3) A violation of subdivision (a)(3) is a Class A misdemeanor; provided, however, that the maximum fine shall be fifty thousand dollars ($50,000).(4) A violation of subdivision (a)(4) is a Class A misdemeanor; provided, however, that the maximum fine shall be the greater of: (A) Fifty thousand dollars ($50,000); or(B) The dollar amount of the false entry or statement.