Criminal Offenses - As enacted, requires a violation of the law regarding criminal offenses and penalties for drugs or a conspiracy to violate such law to be punished as second degree murder if the substance involved is fentanyl or carfentanyl, or any analogue or derivative thereof, either alone or in combination with any substance scheduled as a controlled substance by the Tennessee Drug Control Act of 1989, including controlled substance analogues, and the violation resulted in the death of another person. - Amends TCA Title 39 and Title 40.

This bill requires law enforcement agencies in Tennessee, such as sheriff and municipal departments, to post their annual audit reports on their official websites. The change applies to all departments under state jurisdiction and aims to increase transparency by making financial records publicly accessible online. By mandating this public posting, the legislation ensures that citizens can review how these agencies manage their funds without needing to request the documents separately. The law takes effect immediately upon becoming official, reflecting a priority for public welfare and accountability.