§ 155.201 Penalties
§ 155.202 Nonpayment of Tax
§ 155.204 Concealment of Violation
§ 155.205 Misleading the Comptroller
§ 155.206 Refusing to Surrender Tobacco Products
§ 155.207 Permits
§ 155.2075 Fingerprints
§ 155.208 Misdemeanor
§ 155.209 Transportation of Tobacco Products
§ 155.210 Inspection of Premises
§ 155.211 Possession: Tax Due
§ 155.212 Books and Records
§ 155.213 Felony
§ 155.214 Overlap of Penalties
§ 155.215 Venue for Felony
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Terms Used In Texas Tax Code Chapter 155 > Subchapter G - Penalties

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Rule: includes regulation. See Texas Government Code 311.005