Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Tobacco |
| Origin Date: September 1, 1997 by S.B. 55, 75th Leg., R.S. |
| Issue Date: 1997-09-01 |
| Revised Date: 2023-02-15 |
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.
As determined by the comptroller.
Tax Code secs. 154.1142 and 155.0592 repealed and new fines established in Health and Safety sec. 161.0901 by S.B. 248, 87th Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| 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 |