Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 154. CIGARETTE TAX |
Subchapter I. PENALTIES |
Sec. 154.520. COUNTERFEIT STAMPS
Latest version.
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(a) A person commits an offense if the person:
(1) prints, engraves, makes, issues, sells, or circulates counterfeit stamps;
(2) possesses with intent to use, sell, circulate, or pass a counterfeit stamp;
(3) uses or consents to the use of a counterfeit stamp in the sale or offering for sale of cigarettes; or
(4) places or causes to be placed a counterfeit stamp on an individual package of cigarettes.
(b) An offense under this section is a felony punishable by confinement in the Texas Department of Criminal Justice for not less than 2 years nor more than 20 years.
(c) Venue of a prosecution under this section is in Travis County.
Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 , Sec. 25.154, eff. September 1, 2009.