reglab/housing_qa huggingface dataset:
TX Tax Code § 154.406 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.406. Disposition of Forfeited Property

Sec. 154.406.  DISPOSITION OF FORFEITED PROPERTY.  (a)  The comptroller may sell property forfeited to the state at public or private sale in any commercially reasonable manner or retain the property for official use by the comptroller's criminal investigation division.  Property retained for use under this subsection may later be sold by the comptroller under this section.(b)  Subject to the provisions of Section 154.413, the comptroller shall deposit the sale proceeds, less expenses of seizure, court costs, and any investigation and audit costs, in the state treasury.(c)  The comptroller shall use the sale proceeds to operate and administer the cigarette tax program up to the amount appropriated by the legislature for this purpose.  The comptroller shall allocate any sale proceeds that exceed the legislative appropriation as provided by Subchapter J. Any unused appropriations remain in the general revenue fund.(d)  If an automobile or other vehicle seized under Section 154.403 is forfeited and retained by the comptroller under Subsection (a), the comptroller is considered the owner under Subtitle A, Title 7, Transportation Code.  The Texas Department of Motor Vehicles shall issue a certificate of title for the vehicle to the comptroller.  The comptroller may maintain, repair, use, and operate the vehicle with money appropriated for current operations.|Acts 1981, 67th Leg., p. 1657, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 36, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.64, eff. Sept. 1, 1997.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 20, eff. September 1, 2011.|
TX Tax Code § 154.407 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.407. Photographic Evidence in Cases Involving Seized Cigarettes

Sec. 154.407.  PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED CIGARETTES.  (a)  The comptroller may photograph cigarettes seized under Section 154.403 before their sale under this subchapter.(b)  In a proceeding arising out of this chapter, including a criminal proceeding, the state is not required to produce the actual cigarettes.(c)  The photographs are admissible in evidence under rules of law governing the admissibility of photographs.  The photographs are as admissible in evidence as are the cigarettes themselves.(d)  A person's rights of discovery and inspection of tangible physical evidence are satisfied if the photographs taken under this section are made available to the person by the state on order of any court or other entity having jurisdiction over the proceeding.|Added by Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 21, eff. September 1, 2011.|
TX Tax Code § 154.409 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.409. Unstamped Cigarettes

Sec. 154.409.  UNSTAMPED CIGARETTES.  If cigarettes seized under Section 154.403 of this code are unstamped, an officer selling the cigarettes shall affix the required stamps to the cigarettes and deduct the cost of the stamps from the sale proceeds.|Acts 1981, 67th Leg., p. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 154.4095 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.4095. Deceptive Trade Practice

Sec. 154.4095.  DECEPTIVE TRADE PRACTICE.  Selling a package of cigarettes described by Section 154.0415, with or without a stamp, is a deceptive trade practice for the purpose of Subchapter E, Chapter 17, Business & Commerce Code.|Added by Acts 1999, 76th Leg., ch. 1539, Sec. 3, eff. Sept. 1, 1999.|
TX Tax Code § 154.410 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.410. Seizure or Sale No Defense

Sec. 154.410.  SEIZURE OR SALE NO DEFENSE.  The seizure, forfeiture, and sale of cigarettes or property under this chapter, with or without court action, is not a defense to criminal prosecution for an offense or from liability for a penalty under this chapter.|Acts 1981, 67th Leg., p. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 154.411 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.411. Waiver Permitted

Sec. 154.411.  WAIVER PERMITTED.  (a)  The comptroller may waive a forfeiture proceeding for property seized under Section 154.403 of this code if the owner or possessor of the property:(1)  affixes the required stamp to the individual packages of cigarettes;  and(2)  in addition to the value of the stamps required to be affixed, pays to the state through the comptroller a sum equal to the value of the required stamps.(b)  The comptroller may make a compromise with a person before or after a claim is filed in court.  The comptroller shall keep a record open for public inspection of compromises and waivers of forfeiture made under this section.|Acts 1981, 67th Leg., p. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 44, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.65, eff. Sept. 1, 1997.|
TX Tax Code § 154.412 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.412. Payment to Treasury

Sec. 154.412.  PAYMENT TO TREASURY.  The comptroller shall deposit all taxes collected under Section 154.411, after payment of costs, in the treasury to be allocated as provided by Subchapter J.|Acts 1981, 67th Leg., p. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 45, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 37, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.66, eff. Sept. 1, 1997.|
TX Tax Code § 154.413 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.413. Preferred State Tax Lien

Sec. 154.413.  PREFERRED STATE TAX LIEN.  (a)  All taxes, fines, interest, penalties, and costs due under this chapter are secured by a preferred lien in favor of the state, first and prior to all other existing or future liens, contractual or statutory, legal or equitable, regardless of the time the lien originated, on any property seized and forfeited under this chapter.(b)  A lienholder who establishes an interest in the property is entitled to recover any proceeds remaining after payment of all taxes, fines, interest, penalties, and costs due to the state.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 38, eff. June 7, 1991.|
TX Tax Code § 154.414 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.414. Reciprocal Agreements

Sec. 154.414.  RECIPROCAL AGREEMENTS.  (a)  The comptroller may enter into a reciprocal agreement with a tax official of another state or an official of the United States allowing the exchange of information received by, recorded by, prepared by, furnished to, or collected by the comptroller with respect to the investigation and enforcement of this chapter for any tax, penalty, interest, fine, forfeiture, or offense.(b)  This section does not permit the exchange of information made confidential by this chapter.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 38, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.67, eff. Sept. 1, 1997.|
TX Tax Code § 154.415 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.415. Donations

Sec. 154.415.  DONATIONS.  The comptroller may accept gifts, grants, and donations for the administration and enforcement of this chapter.|Added by Acts 1989, 71st Leg., ch. 240, Sec. 46, eff. Oct. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 45, Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.68, eff. Sept. 1, 1997.|
TX Tax Code § 154.501 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.501. Penalties

Sec. 154.501.  PENALTIES.  (a)  A person violates this chapter if the person:(1)  is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, manufacturer's representative, or retailer and fails to keep records required by this chapter;(2)  engages in the business of a bonded agent, interstate warehouse, distributor, wholesaler, manufacturer, export warehouse, importer, or retailer without a valid permit;(3)  is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, or retailer and fails to make a report or makes a false or incomplete report or application required by this chapter to the comptroller; or(4)  is a person affected by this chapter and fails or refuses to abide by or violates a provision of this chapter or a rule adopted by the comptroller under this chapter.(b)  A person who violates this section shall pay to the state a penalty of not more than $2,000 for each violation.(c)  Each day on which a violation occurs is a separate offense.(d)  The attorney general shall bring a suit to recover penalties under this section.(e)  A suit under this section may be brought in a court of competent jurisdiction in Travis County or in any court having jurisdiction.|Acts 1981, 67th Leg., p. 1659, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 18, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 47, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 39, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.69, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1263, Sec. 50, eff. Oct. 1, 2001.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 17, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 19, eff. September 1, 2021.|
TX Tax Code § 154.502 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.502. Unstamped Cigarettes

Sec. 154.502.  UNSTAMPED CIGARETTES.  Except as provided by Section 154.026(b), a person commits an offense if the person:(1)  makes a first sale of unstamped cigarettes;(2)  sells, offers for sale, or presents as a prize or gift unstamped cigarettes; or(3)  knowingly consumes, uses, or smokes cigarettes subject to the tax under this chapter without a stamp affixed to each individual package.|Acts 1981, 67th Leg., p. 1659, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 5, eff. September 1, 2017.Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 18, eff. September 1, 2019.|
TX Tax Code § 154.5025 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.5025. Affixing Stamps to Certain Cigarettes

Sec. 154.5025.  AFFIXING STAMPS TO CERTAIN CIGARETTES.  A person commits an offense if the person knowingly affixes stamps to cigarettes in violation of Section 154.0415.|Added by Acts 1999, 76th Leg., ch. 1539, Sec. 4, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1104, Sec. 4, eff. Sept. 1, 2001.|
TX Tax Code § 154.503 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.503. Possession in Quantities Less Than 10,000

Sec. 154.503.  POSSESSION IN QUANTITIES LESS THAN 10,000.  (a)  Except as provided by Sections 154.026(b), 154.041(f), and 154.042, a person commits an offense if the person possesses unstamped cigarettes in quantities less than 10,000.(b)  This section does not prohibit transportation of cigarettes by a common carrier.|Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 6, eff. September 1, 2017.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 20, eff. September 1, 2021.|
TX Tax Code § 154.504 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.504. Possession of Quantities Less Than Individual Package

Sec. 154.504.  POSSESSION OF QUANTITIES LESS THAN INDIVIDUAL PACKAGE.  A person commits an offense and is subject to a $100 fine if the person sells cigarettes in quantities less than an individual package containing at least 20 cigarettes.|Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 671, Sec. 4.05, eff. Sept. 1, 1997.|
TX Tax Code § 154.505 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.505. Cancellation of Stamp

Sec. 154.505.  CANCELLATION OF STAMP.  A person commits an offense if the person knowingly cancels or mutilates, with fraudulent intent or to conceal a violation of this chapter, a stamp affixed to an individual package of cigarettes.|Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 154.506 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.506. Concealment of a Violation

Sec. 154.506.  CONCEALMENT OF A VIOLATION.  A person commits an offense if the person uses any artful device or deceptive practice to conceal a violation of this chapter.|Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 154.507 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.507. Misleading the Comptroller

Sec. 154.507.  MISLEADING THE COMPTROLLER.  A person commits an offense if the person misleads the comptroller in the enforcement of this chapter.|Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 48, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.70, eff. Sept. 1, 1997.|
TX Tax Code § 154.508 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.508. Refusing to Surrender Cigarettes

Sec. 154.508.  REFUSING TO SURRENDER CIGARETTES.  A person commits an offense if the person refuses to surrender to the comptroller on demand cigarettes possessed in violation of this chapter.|Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 49, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.71, eff. Sept. 1, 1997.|
TX Tax Code § 154.509 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.509. Permits

Sec. 154.509.  PERMITS.  A person commits an offense if the person acting:(1)  as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses cigarettes without having a valid permit;(2)  as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses cigarettes without having a permit posted where it can be easily seen by the public;(3)  as a distributor, interstate warehouse, or wholesaler, does not deliver an invoice to the purchaser as required by Section 154.203;(4)  as a distributor, interstate warehouse, wholesaler, or retailer, sells cigarettes without having a valid permit; or(5)  as a bonded agent, interstate warehouse, or export warehouse, stores, distributes, or delivers cigarettes in unstamped packages without having a valid permit, except as provided by Section 154.041(f).|Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 19, eff. March 1, 1986;  Acts 1991, 72nd Leg., ch. 409, Sec. 40, eff. June 7, 1991.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 19, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 21, eff. September 1, 2021.|
TX Tax Code § 154.5095 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.5095. Fingerprints

Sec. 154.5095.  FINGERPRINTS.  The comptroller may refuse to grant a permit or may revoke or suspend a permit if the applicant or permit holder fails, on request, to provide a complete set of fingerprints required for searching the Federal Bureau of Investigation identification division files.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 41, eff. June 7, 1991.  Amended by Acts 1993, 73rd Leg., ch. 790, Sec. 46(20), eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.72, eff. Sept. 1, 1997.|
TX Tax Code § 154.510 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.510. Misdemeanor

Sec. 154.510.  MISDEMEANOR.  An offense under Sections 154.502, 154.503, or 154.505 through 154.509 is a Class A misdemeanor.|Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 42, eff. June 7, 1991;  Acts 1999, 76th Leg., ch. 1155, Sec. 1, eff. Sept. 1, 1999.|
TX Tax Code § 154.511 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.511. Transportation of Cigarettes

Sec. 154.511.  TRANSPORTATION OF CIGARETTES.  A person, other than a common carrier, commits an offense if the person:(1)  knowingly transports cigarettes without a stamp affixed to each individual package, except as provided by Section 154.024(a) or 154.152(c);(2)  wilfully refuses to stop a motor vehicle operated to transport cigarettes after a request to stop from an authorized person; or(3)  while transporting cigarettes refuses to permit a complete inspection of the cargo by an authorized person.|Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 1110, Sec. 2, eff. Sept. 1, 1999.Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 22, eff. September 1, 2021.|
TX Tax Code § 154.512 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.512. Inspection of Premises

Sec. 154.512.  INSPECTION OF PREMISES.  A person commits an offense if the person refuses to permit a complete inspection by an authorized representative of the comptroller of any premises where cigarettes are manufactured, produced, stored, transported, sold, or offered for sale or exchange, or fails to produce, on the comptroller's demand, records required by this chapter.|Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 43, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.73, eff. Sept. 1, 1997.|
TX Tax Code § 154.513 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.513. Previously Used or Old Design Stamps

Sec. 154.513.  PREVIOUSLY USED OR OLD DESIGN STAMPS.  A person commits an offense if the person:(1)  uses, sells, offers for sale, or possesses for use or sale previously used stamps;(2)  attaches or causes to be attached a previously used stamp to an individual package of cigarettes;(3)  uses or consents to the use of previously used stamps in connection with the sale or offering for sale of cigarettes;  or(4)  sells, offers for sale, or possesses stamps of an old design more than 60 days after the date of issue of a new design of stamps.|Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 154.514 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.514. Sale of Stamps

Sec. 154.514.  SALE OF STAMPS.  A person commits an offense if the person, without having the requisition from the comptroller as provided by Section 154.044 of this code:(1)  purchases stamps from a person other than the comptroller;  or(2)  sells lawfully issued stamps to a person other than the comptroller.|Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 50, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.74, eff. Sept. 1, 1997.|
TX Tax Code § 154.515 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.515. Possession in Quantities of 10,000 or More

Sec. 154.515.  POSSESSION IN QUANTITIES OF 10,000 OR MORE.  (a)  Except as provided by Sections 154.026(b), 154.041(f), and 154.042, a person commits an offense if the person possesses unstamped cigarettes in quantities of 10,000 or more.(b)  This section does not prohibit transportation of cigarettes by a common carrier.|Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 7, eff. September 1, 2017.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 23, eff. September 1, 2021.|
TX Tax Code § 154.516 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.516. Books and Records

Sec. 154.516.  BOOKS AND RECORDS.  A person commits an offense if the person:(1)  knowingly makes, delivers to, and files with the comptroller a false return or report or an incomplete return or report;(2)  knowingly fails to make and deliver to the comptroller a return or report as required by this chapter;(3)  destroys, mutilates, or conceals a book or record required by this chapter;(4)  refuses to permit the attorney general or the comptroller to inspect and audit books and records that are required by this chapter or that are incidental to the conduct of the cigarette business;(5)  knowingly makes a false entry or fails to make entries in the books and records as required by this chapter;  or(6)  fails to keep books and records for four years as required by this chapter.|Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 20, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 51, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 44, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.75, eff. Sept. 1, 1997.|
TX Tax Code § 154.517 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.517. Felony

Sec. 154.517.  FELONY.  An offense under Sections 154.511 through 154.516 is a felony of the third degree.|Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 44, eff. June 7, 1991.|