Tex. Tax Code § 155.210
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A person commits an offense if the person refuses to permit a complete inspection by an authorized representative of the comptroller of any premises where tobacco products are manufactured, produced, stored, transported, sold, or offered for sale or exchange or fails to produce, on the comptroller's demand, records required by this chapter.
Tex. Tax Code § 155.210