At a certain point it just becomes an additional poor person tax.

Tax it enough to offset the additional healthcare costs. Enact strict laws on where and when you may smoke, but not so strict it becomes impossible for a smoker to smoke. Then be done.

I don’t think there’s a person on earth who doesn’t know it’s bad for you. This punitive tax increase after increase is just making people miserable for no reason other than so legislators have something to point at to justify their salaries.