Oooh... I like. Great linework, the detailing is gorgous, and there's this sense of motion that pulls the eye inexorably to smiley in the center there.
It feels kind of like a Venom Symbiote; maybe Venom 2099. I like how the skulls seem to have their lips gummed up and almost have to viscerally tear their mouths open; the pin prick dots of light in their eyes really hilight a lost souls effect.
The colors are great here; the faintly bluish-grey for the webbing gunk, the eyes turning purple, then almost into bronze disks, the knife off white teeth against a pitch black background, classic stuff. The lack of a tongue just makes it look more eldritch abomination-y.
Does this guy have a story? The darkness around the head and the flowing lines suggest it's something of a black hole; unable to escape and only able to draw things in. The name suggests that too; tar isn't known for purposeful motion. The shadows also suggest distance, almost like he's affixed to some great vaulted ceiling. Clearly, it's got some power, unless someone has an insane interior decorator; it does seem to be pulling screaming faces, if not actual souls, into it.
The contest asked to create a monster, giant, mutation or undead, inspired by how cigarettes are bad for people. So, it’s a bed of mutated tar that is put into cigarettes to basically drain your soul/health.