POSSESSION: TAX DUE.
Tex. TAX Code § 155.211.
in effect(a) A person commits an offense if the person possesses, in violation of this chapter, tobacco products on which a tax is required to be paid that has not been paid. The absence of evidence of a tax payment is prima facie evidence of nonpayment.
(b) This section does not prohibit transportation of tobacco products by a common carrier.