It is the duty of the sheriff and every deputy sheriff who receives a report based on reliable information that any motor vehicle has been stolen to report the theft of the vehicle to the Department of Safety immediately after receiving the information. Any officer who recovers or upon receiving information of the recovery of any motor vehicle, chassis, engine, transmission or other parts and accessories taken from a vehicle that has previously been reported stolen must, immediately after receiving the information, report the recovery of the vehicle to the Department of Safety. Reports of the theft of any motor vehicle and the recovery of any motor vehicle are to be made to the Tennessee Highway Patrol dispatcher in the area in which the theft or recovery occurred. T.C.A. § 55-5-101(a)(1) - (3).

It is the duty of the sheriff to file and maintain reports of motor vehicle thefts and the recovery of stolen motor vehicles. These reports are to include, but are not limited to, available information as to ownership and the address of the owner; make, year and color of the vehicle; the license number and manufacturer's identification number; the date of theft or recovery; the name of person reporting the theft and location where the theft occurred; the name of the person reporting the recovery of the vehicle and the location of the recovery; the condition of the vehicle at the place of the recovery and a list of any parts or accessories found adjacent to the recovered vehicle; and the name and the location of any wrecker or garage operator pulling or storing the vehicle, its parts or accessories. T.C.A. § 55-5-101(a)(4). It is the further duty of the sheriff to transmit the aforementioned information pertaining to the theft or recovery of any motor vehicle, its chassis, engine, transmission or other parts and accessories, to the Tennessee Highway Patrol dispatcher in the area in which the theft or recovery occurred. T.C.A. § 55-5-101(a)(5). It is the duty of both the Department of Safety and the sheriff receiving information of the recovery of any motor vehicle, its chassis, engine, transmission, or other parts and accessories, to report the recovery to the owner. T.C.A. § 55-5-101(a)(6).