Tex. Tax Code § 155.202

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 155.202 - Nonpayment of Tax

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 subject to the tax imposed by this chapter.

Tex. Tax Code § 155.202

Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 10, eff. September 1, 2019

Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 66, eff. June 7, 1991

Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982.