State v. Shumpert

LARSON, Justice.

Farley Shumpert was convicted of possession of cocaine with intent to deliver, Iowa Code § 124.401(l)(c)(2)(b) (1993), and possession of cocaine without payment of the tax, Iowa Code §§ 453B.3 and 453B.12 (1993). On appeal he contends that (1) imposition of the taxes and penalties under chapter 453B violates the Excessive Fines Clause of the Eighth Amendment to the United States Constitution, (2) his payment of the tax under a distress warrant bars a subsequent criminal prosecution under the double jeopardy provision of the Fifth Amendment, (3) sufficient evidence did not…