But 100 mph is a velocity

Maybe momentum = mass * velocity would be better suited here?
...
But actually what you need is Bernoulli's law:
static pressure + per-unit kinetic energy + per-unit gravitational potential energy = constant in laminar flow.
The tissue is close enough to your face to assume laminar flow.
Per unit gravitational potential energy is the same at your mouth and at the tissue, more or less, so we can drop that out of the equation. Also we can assume that the tissue stops the air completely, so the kinetic energy goes to zero.
So we have
pressure at your mouth + (1/2)(density of phlegm/air)*(100mph)^2 = pressure at the tissue
If we assume the pressure at your mouth is the same as the pressure on the back side of the tissue (means that you cheeks don't puff out when you sneeze; we can guess that the puffing is minimal

), then:
force on tissue = (1/2)(density of phlegm/air)*(100mph)^2*(surface are of tissue)
Then figure out if a tissue can hold that force, and you have your answer!