Fassinger v. State

SHEPARD, Chief Justice.

Having assessed Indiana’s drug tax against appellant James Fassinger and received some payment under the assessment, the State now seeks to try him for criminal possession of marijuana. Double jeopardy prevents it from doing so.

The prosecutor of Porter County charged appellant James Fassinger with three counts of delivery of marijuana, a class D felony, Ind.Code Ann. § 35-48-4—10 (West Supp.1995), on December 15, 1993. The Indiana Department of State Revenue subsequently issued a “jeopardy assessment” against Fas-singer for about $17,000 in tax, penalties, and interest,…