No sheriff, jailer or other person responsible for the care and custody of inmates housed in a county jail may employ, require or otherwise use any such inmate housed therein to perform labor that will or may result directly or indirectly in such sheriff's, jailer's or other person's personal gain, profit or benefit or in gain, profit or benefit to a business partially or wholly owned by such sheriff, jailer or other person.  This prohibition shall apply regardless of whether the inmate is or is not compensated for any such labor.  T.C.A. § 41-2-148(a).  See also Op. Tenn. Atty. Gen. 03-075 (June 18, 2003).

No sheriff, jailer or other person responsible for the care and custody of inmates housed in a county jail may permit any such inmate housed therein to perform any labor for the gain, profit or benefit of a private citizen, or for-profit corporation, partnership or other business unless such labor is part of a court-approved work release program or unless the work release program operates under a commission established pursuant to T.C.A. § 41-2-134.  T.C.A. § 41-2-148(b)(1).  See also Op. Tenn. Atty. Gen. 03-125 (September 29, 2003).