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    • Legislation USA
    • Texas Statutes
    • Tax Code
    • Title 2 - State Taxation
    • Subtitle E - Sales, Excise, and Use Taxes
    • Chapter 155 - Cigars and Tobacco Products Tax
    • Subchapter G. Penalties
    • Section 155.214. Overlap of Penalties

    Texas Statutes
    Subchapter G. Penalties
    Section 155.214. Overlap of Penalties

    Sec. 155.214. OVERLAP OF PENALTIES. If an offense is punishable under Section 155.208 of this code and also under Section 155.213 of this code, the punishment prescribed by Section 155.213 of this code controls.
    Acts 1981, 67th Leg., p. 1685, ch. 389, Sec. 1, eff. Jan. 1, 1982.

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    Structure Texas Statutes

    Texas Statutes

    Tax Code

    Title 2 - State Taxation

    Subtitle E - Sales, Excise, and Use Taxes

    Chapter 155 - Cigars and Tobacco Products Tax

    Subchapter G. Penalties

    Section 155.201. Penalties

    Section 155.202. Nonpayment of Tax

    Section 155.204. Concealment of Violation

    Section 155.205. Misleading the Comptroller

    Section 155.206. Refusing to Surrender Tobacco Products

    Section 155.207. Permits

    Section 155.2075. Fingerprints

    Section 155.208. Misdemeanor

    Section 155.209. Transportation of Tobacco Products

    Section 155.210. Inspection of Premises

    Section 155.211. Possession: Tax Due

    Section 155.212. Books and Records

    Section 155.213. Felony

    Section 155.214. Overlap of Penalties

    Section 155.215. Venue for Felony

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