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COLLINS v. STATE

No. 02S05-9503-CR-397.

659 N.E.2d 509 (1995)

George COLLINS, Appellant (Defendant Below), v. STATE of Indiana, Appellee (Plaintiff Below).

Supreme Court of Indiana.

Rehearing Denied April 23, 1996.

Attorney(s) appearing for the Case

Charles F. Leonard, Deputy Public Defender, Fort Wayne, for appellant.

Pamela Carter, Attorney General, Suzann Weber Lupton, Deputy Attorney General, Indianapolis, for appellee.

SHEPARD, Chief Justice.

This is one of multiple cases we decide today involving Indiana's Controlled Substance Excise Tax (CSET). This appeal presents a question not resolved in the other appeals: whether convictions for both dealing in drugs and failing to pay the CSET, imposed in the same proceeding, offend the Double Jeopardy Clause. We hold that they do indeed violate the Clause.

I. Statement of Facts

Appellant George Collins was...

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