Tex. Tax Code § 155.182
This is the official text of Tex. Tax Code § 155.182, part of Texas’s Tax Code — governs state and local taxation.
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§ 155.182. PAYMENT OF DOUBLE AMOUNT.
Official statutory text
(a) If the comptroller finds that a person has sold tobacco products without the tax having been paid, the comptroller may require the person to pay the state through the comptroller a sum equal to twice the amount of tax due.
(b) If a person does not furnish the comptroller with any evidence showing payment of the tax on tobacco products purchased by the person, it is presumed that the tobacco products were sold without reporting and paying the tax.
(b) If a person does not furnish the comptroller with any evidence showing payment of the tax on tobacco products purchased by the person, it is presumed that the tobacco products were sold without reporting and paying the tax.
Status: in_force · Read it on the official government site
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