A person, other than a common carrier, commits an offense if the person:
(1) knowingly transports cigarettes without a stamp affixed to each individual package, except as provided by Section 154.024(a) or 154.152(c);
(2) wilfully refuses to stop a motor vehicle operated to transport cigarettes after a request to stop from an authorized person; or
(3) while transporting cigarettes refuses to permit a complete inspection of the cargo by an authorized person.
Official text of the Texas Tax Code as published by the Texas Legislative Council.