STATE DEPT. OF REVENUE v. Zegarelli

On February 6 and March 20, 1989, Joseph John Zegarelli, Jr., was arrested for possession of marijuana. On May 17, 1989, the Alabama Department of Revenue ("the Department") entered two final jeopardy assessments of marijuana and controlled substances tax against Zegarelli pursuant to Alabama's controlled substances excise tax statutes, §§ 40-17A-1 to -16, Ala. Code 1975. On December 15, 1989, Zegarelli pleaded guilty to possession of marijuana in the first degree; the court gave him a ten-year suspended sentence and placed him on a five-year probation. On September 9, 1994, the Department…