State v. Mohler

ON PETITION TO TRANSFER

SULLIVAN, Justice.

In Bryant v. State, 660 N.E.2d 290 (Ind.1995), ce rt. denied, — U.S.-, 117 S.Ct. 293, 136 L.Ed.2d 213 (1996), we held that because Indiana’s Controlled Substance Excise Tax is a punishment, the Double Jeopardy Clause bars a criminal prosecution for an underlying drug offense' after that tax has been assessed. However, this new rule is not retroactive under Daniels v. State, 561 N.E.2d 487 (Ind.1990), and so does not entitle Guy A. Mohler to post-conviction relief.

Background

In December, 1993, the State charged Guy A. Mohler (“Mohler”) with possession of…