Prohibitions Related to Certain Cigarettes
From the Law Office of Alison Grinter in Dallas, Texas
Contents |
Degree
Knowing possession of unlawfully untaxed cigarettes is a Class A Misdemeanor
Statute(s)
ยง48.015. PROHIBITIONS RELATING TO CERTAIN CIGARETTES.
(a) A person may not acquire, hold, own, possess, or transport for sale or distribution in this state or import or cause to be imported into this state for sale or distribution in this state:
(1) cigarettes that do not comply with all applicable requirements imposed by or under federal law and implementing regulations; or
(2) cigarettes to which stamps may not be affixed under Section 154.0415, Tax Code, other than cigarettes lawfully imported or brought into the state for personal use and cigarettes lawfully sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with 19 U.S.C. Section 1555(b), as amended.
(b) A person who commits an act prohibited by Subsection (a), knowing or having reason to know that the person is doing so, is guilty of a Class A misdemeanor.
Added by Acts 2001, 77th Leg., ch. 1104, Sec. 6, eff. Sept. 1, 2001.
Caselaw
Collateral Consequences
This is similar to tax fraud, and as such might be construed to be a Crime of Moral Turpitude
Notes
Discuss this offense with The Law Office of Alison Grinter
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