| Issue Date: | 1997-09-01 |
|---|---|
| Revised Date: | 2023-02-15 |
Legal Citations
- Tax Code sec. 154.504
- Health and Safety Code sec. 161.0901
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.
Collecting Agencies
Deposit Funds
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Tax Code secs. 154.1142 and 155.0592 repealed and new fines established in Health and Safety sec. 161.0901 by S.B. 248, 87th Leg., R.S.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 |