Instead of putting this revenue into States general budgets, put it towards health costs of smokers. I don't see any other "high risk" activities being taxed so excessively, except for maybe alcohol.
This is all BS sponsored by a mean little man who thinks he is being cute but looks like an intolerant idiot. The state does not pay for the health care of most smokers, anyway. The way to save money on health care for the state is to deny benefits to illegals but that would be too risky for this petty dictator. Even better, let the State get out of the health care business.