Coulbern v. State

OPINION

ROBERTSON, Judge.

Tamara Coulbern brings this interlocutory appeal of the trial court's denial of her motion to dismiss the criminal prosecution against her for several counts of drug dealing. Coulbern argues that the jeopardy assessment (and collection) of the Indiana Controlled Substance Excise Tax [CSET] in the amount of $845.53 by the Indiana Department of Revenue prohibit the criminal prosecution for drug dealing under principles of double jeopardy. We agree.

We need not devote extensive analysis to the present case because its ultimate disposition will depend upon the anticipated…