Commonwealth of Kentucky v. Bird

STEPHENS, Justice.

At issue is whether a criminal defendant’s payment of the Kentucky Controlled Substances Excise Tax (drug tax), KRS 138.870-.990, bars subsequent criminal prosecution on federal and Kentucky double jeopardy grounds. We find that it does not. Because we find no double jeopardy problem, we need not address 'Appellees Bird and Nicholson’s assertion that imposition of the drug tax constitutes an exercise of absolute and arbi*916trary power under the Section 2 of the Kentucky Constitution.

In July 1995, the Lexington-Fayette Urban County Police Department arrested and charged Robert…