Texas Statutes
Subchapter G. Penalties
Section 155.202. Nonpayment of Tax

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

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