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§ 155.202 — Texas Law | CourtGPT
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  2. Laws/
  3. Texas/
  4. Tax Code - Title 1 - Property Tax Code/
  5. Title 2 - State Taxation/
  6. Subtitle E - Sales, Excise, and Use Taxes/
  7. Chapter 155 - Cigars and Tobacco Products Taxsub/
  8. Subchapter G - Penalties/
  9. § 155.202
Texas Legal Code

§ 155.202

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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. 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.