State v. Rocha

OPINION ON STATE’S PETITION FOR DISCRETIONARY REVIEW

Appellee was assessed a controlled substances tax in the amount of $22,759.80. Ap-pellee was later indicted for possessing controlled substances. He filed a motion to dismiss the indictment, claiming that his protection against double jeopardy would be violated by being prosecuted for possession of controlled substances after the State had already punished him by assessing a tax for possessing controlled substances. At the hearing on the motion to dismiss, Appellee testified that his bank trustee informed him that there was a lien on money…