Sec. 36-205. Illegal acts.
It shall be unlawful and a violation of this division for any person:
(a) To perform any act or fail to perform any act for the purpose of evading the payment of any tax imposed by this division or any part thereof; for any dealer or seller, with intent to violate any provision of this division, to fail or refuse to perform any of the duties imposed upon him under the provisions of this division or to fail to refuse to obey any lawful order which the city collector may issue under this division; or
(b) To falsely or fraudulently make, forge, alter or counterfeit any stamp or the printed markings of any meter machine, or to procure or cause to be made, forged, altered or counterfeited any such stamp or printed markings of a meter machine, or knowingly and willfully to alter, publish, pass or tender as true any false, altered, forged or counterfeited stamp or stamps or printed markings of a meter machine; or
(c) To sell any cigarettes upon which the tax imposed by this division has not been paid and upon which evidence of payment thereof is not shown on each package of cigarettes; or
(d) To reuse or refill with cigarettes any package from which cigarettes, for which the tax imposed has been theretofore paid, have been removed; or
(e) To remove from any package any stamp or the printed markings of a meter machine with intent to use or cause the same to be used after the same have already been used, or to buy, sell, or offer for sale or give away any used, removed, altered or restored stamps or printed markings of a meter machine to any person, or to reuse any stamp or printed markings of a meter machine which had theretofore been used for evidence of the payment of any tax prescribed by this division, or, except as to the city collector, to sell, or offer to sell, any stamp or printed markings of a meter machine provided for herein. (Tax Code 1941, § 133(10))
Last updated date: 10/23/2006 4:15:21 PM