Drummond v. Department of Revenue

BEEZER, Circuit Judge:

We consider whether Montana’s Dangerous Drug Tax Act violates the Fifth Amendment’s proscription against double jeopardy.

The district court for the district of Montana affirmed the bankruptcy court’s ruling that a $100-an-ounce marijuana tax levied pursuant to the Act violated the Fifth Amendment. The Montana Department of Revenue (“Revenue”) appeals, arguing that the drug tax is not a punishment and that its imposition against the Kurths does not violate double jeopardy. The Kurths maintain that a criminal penalty by any other name is still a criminal penalty, and that…