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STATE v. HILL

No. 95-1995.

555 N.W.2d 697 (1996)

STATE of Iowa, Appellee, v. Dena Mae HILL, Appellant.

Supreme Court of Iowa.

November 20, 1996.

Attorney(s) appearing for the Case

Martha M. McMinn, Sioux City, for appellant.

Thomas J. Miller, Attorney General, Mary Tabor, Assistant Attorney General, and Mark J. Schouten, County Attorney, for appellee.

Considered by LARSON, P.J., and CARTER, LAVORATO, SNELL, and TERNUS, JJ.

LAVORATO, Justice.

The defendant, Dena Mae Hill, appeals from a district court order overruling her motion to dismiss two criminal charges against her. The charges stem from her alleged attempt to evade the motor vehicle tax. Hill contends the civil penalty she paid for allegedly attempting to evade the tax constitutes punishment for double jeopardy purposes. She therefore asserts the State cannot now prosecute the criminal charges against her because to do so violates...

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