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Tex. Tax Code § 155.202

NONPAYMENT OF TAX

Texas · Texas Tax Code · Status: effective

Taxation
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Tex. Tax Code § 155.202, NONPAYMENT OF TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575223
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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 subject to the tax imposed by this chapter.