The prohibition of khamr (Intoxicant) and drugs is based on specific textual evidences and so are their consequential penalties either in this world or in the Hereafter.

On the other hand, the prohibition of smoking is based on the general prohibitions of the damages that have been scientifically proved as consequences of smoking.

As a rule, the prescribed penalties cannot be established through qiyas (analogical reasoning). Consequently, despite of the prohibition of smoking and its dangerous effects, you cannot apply the penalty of lashing on the smokers. Likewise, you cannot say that the Prayer of the one who smokes will not be accepted for forty days based on qiyas.