STEWART, Justice:
We granted certiorari to review the Court of Appeals' decision that the forfeiture of defendant Wallace Davis's car, pursuant to Utah Code Ann. § 58-37-13(1)(e) (1994), constituted punishment for double jeopardy purposes and barred a subsequent criminal prosecution under Utah Code Ann. § 58-37-8(2)(a)(i) for possession of a controlled substance. State v. Davis,
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