(a) A person commits an offense if the person:
(1) prints, engraves, makes, duplicates, issues, sells, or circulates counterfeit stamps;
(2) possesses, with intent to use, sell, circulate, or pass, a counterfeit stamp;
(3) uses or consents to the use of a counterfeit stamp in the sale or offering for sale of cigarettes; or
(4) places or causes to be placed a counterfeit stamp on an individual package of cigarettes.
(b) An offense under this section is a felony punishable by confinement in the Texas Department of Criminal Justice for not less than 2 years nor more than 20 years.
(c) Venue of a prosecution under this section is in Travis County.
Official text of the Texas Tax Code as published by the Texas Legislative Council.