Or do the same for all smokers. Back of the envelope, it looks like about $370B in medical expenses & lost economic output per year, with about 20B packs of cigarettes sold (US), so that's about $19/pack of cigarettes.

Then put that money into a trust to cover expenses for smokers so that they don't burden non-smokers in either tax dollars or increased insurance premiums. You'll need some money to administer the process too, so let's say another $2/pack for that. Call it the "True Cost Smoking Tax".