{"data":{"id":"us-tx/tex.-tax-code-155.202","jurisdiction":"us-tx","citation":"Tex. Tax Code § 155.202","heading":"NONPAYMENT OF TAX.","body":"A person commits an offense if the person, without the tax being paid:\n(1) receives or possesses in this state tobacco products for the purpose of making a first sale;\n(2) sells, offers for sale, or presents tobacco products as a prize or gift; or\n(3) knowingly consumes, uses, or smokes tobacco products subject to the tax imposed by this chapter.\nActs 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.\nAmended by:\nActs 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 10, eff. September 1, 2019.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 155. CIGARS AND TOBACCO PRODUCTS TAX","SUBCHAPTER G. PENALTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.155.htm#155.202","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"86b204d9e026afde94c21631f1b340983223fedb50978cb53367e2414c2c5d90","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-155.201","next":"us-tx/tex.-tax-code-155.204"},"notice":"GroundRules: Original legal text. Not legal advice."}