Beautiful. "how can you incinerate all the guilt" is a gorgeous line

I like this poem, very clever. You have some very simple yet effective lines that produce a strong clear image. Well, for example, 'pulling sweet soot in every drag' is an insightful way of looking at smoking. I also liked the line 'Effortlessly filtering chemicals from your lungs... and sing smoke into the fog'

I also enjoyed how you romanticised (in a sense) the addiction of smoking.

The only constructive criticism I have is what is the purpose of the last line? Personally, I can't see where the guilt side of it is coming from.

Other than that, cool poem.