ON PETITION FOR REVIEW
SHEPARD, Chief Justice.
A woman and her husband were arrested for criminal drug possession. After their arrest, the State assessed the Indiana Controlled Substance Excise Tax (CSET) against them and the wife pled guilty to misdemeanor drug possession. The couple now contends the tax was a second jeopardy in violation of the Double Jeopardy Clause.
I. Statement of Facts...
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