A person commits an offense if the person, without the tax being paid:
(1) receives or possesses in this state tobacco products for the purpose of making a first sale;
(2) sells, offers for sale, or presents tobacco products as a prize or gift; or
(3) knowingly consumes, uses, or smokes tobacco products subject to the tax imposed by this chapter.
Official text of the Texas Tax Code as published by the Texas Legislative Council.