Double jeopardy finding in high court ruling on Nevada’s drug tax

Brendan Riley

Thursday, Feb. 24, 2000 | 9:56 a.m.

CARSON CITY - The Nevada Supreme Court has reaffirmed its 1995 ruling that a state "tax" on illegal drugs is really a penalty and can't be imposed if people nabbed with drugs are hit with criminal charges.

The U.S. Supreme Court had told the Nevada justices to take a second look at their earlier decision to overturn a drug-trafficking conviction in Reno against Corky Desimone that had followed his $166,000 assessment in drug taxes and penalties.

The criminal conviction resulted in a prison term of up to 15 years and a $100,000 fine.

The Nevada Supreme Court came to the same conclusion Wednesday as it did in 1995: Desimone punishments amounted to an unconstitutional double-jeopardy violation.

"We recognize the need for innovative and imaginative approaches in the battle against illegal drug usage," justices wrote.

"The reality is, however, that drug dealers operating outside the law will not register and prepay these taxes," the court said, adding, "The tax imposed against Desimone ... is the functional equivalent of a criminal prosecution."

Nevada's drug tax was approved by lawmakers in 1987 as another way to get at drug dealers - assuming accurately that nobody would actually pay the tax due on illegal drugs.

The law imposed a $1,000-per-gram tax on methamphetamine - the substance Desimone had - and a $100-per-gram fee for marijuana.

The drug tax wasn't overturned. But justices said in 1995 that if the tax is levied before criminal sanctions are imposed for the same offense, then prosecutors must settle for the tax and forget criminal sanctions. If they seek the sanctions first, no drug tax can be levied.

In other action, the Supreme Court:

Deloris Beckwith injured her back while attempting to move a mahogany table on the job. While two doctors refused to clear her to work, company officials insisted she return. When she returned a month after the accident, Beckwith was demoted and eventually given an entry-level sale position at a 40 percent reduction in pay.

The seniors group had called for a new election for the northwest Las Vegas Ward 4 seat, contending several hundred people may have cast invalid ballots. Brown won by just 63 votes.