Tex. Tax Code § 155.207 — PERMITS

A person commits an offense if the person acting: (1) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses tobacco products without having a valid permit; (2) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses tobacco products without having a permit posted where it can be easily seen by the public; (3) as a distributor, interstate warehouse, or wholesaler, does not deliver an invoice to the purchaser as required by Section 155.102 ; (4) as a distributor, interstate warehouse, wholesaler, or retailer, sells tobacco products without having a valid permit; or (5) as a bonded agent, interstate warehouse, or export warehouse, stores, distributes, or delivers tobacco products on which the tax has not been paid without having a valid permit. Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 42, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991. Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 11, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 34, eff. September 1, 2021.