Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 155. CIGARS AND TOBACCO PRODUCTS TAX |
Subchapter G. PENALTIES |
Sec. 155.202. NONPAYMENT OF TAX
Latest version.
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A person commits an offense if the person, without the tax being paid:
(1) receives or possesses in this state tobacco products for the purpose of making a first sale;
(2) sells, offers for sale, or presents tobacco products as a prize or gift; or
(3) knowingly consumes, uses, or smokes tobacco products in an amount on which a tax of more than $50 is due.
Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 66, eff. June 7, 1991.