IMO 14 is too young to start smoking, I read a lot of medical records at my job and the majority of patients who have serious lung problems at age 40+ started smoking heavily in their teens.
He's still your friend, he just has a habit you don't approve of. So, politely ask him not to smoke in your car, house, etc., that's about all you can do without making him angry. If he's a considerate person, he won't smoke in your car when you give him a ride to basketball.
Chances are his parents or a teacher will catch him eventually, it's hard to get the smell off.
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