Issue Date: 1997-09-01
Revised Date: 2023-02-15

Legal Citations

Object Type

Cash — Tobacco

Origin Date

September 1, 1997 by S.B. 55, 75th Leg., R.S.

Description

A permit holder violating subchapter H or K, Ch. 161, Health and Safety Code may be required to pay a fine.

The fine is up to $1,000 for a holder with no violations during the preceding 24 months. The fine is up to $2,000 for a 2nd violation within the preceding 24 months and up to $3,000 for the 3rd.

A person is subject to a $100 fine if the person sells cigarettes in quantities less than an individual package containing 20 cigarettes.

Due Date

As determined by the comptroller.

Note

Tax Code secs. 154.1142 and 155.0592 repealed and new fines established in Health and Safety sec. 161.0901 by S.B. 248, 87th Leg., R.S.

USAS Values

Appropriation Year 25
USAS Title TOBACCO PRODUCT RELATED FINES
Receipt Category 07 – Tobacco
Receipt Type 25 – Violations, Fines and Penalties
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES