CRIMINAL LAWAND PROCEDURE
149
ceals himself or herself that process can-
not be served;
(2) the accused person conceals evidence
of the offense, and evidence sufficient to
charge the person with that offense is
unknown to the prosecuting authority and
could not have been discovered by that
authority by exercise of due diligence; or
(3) the accused person is a person elected
or appointed to office under statute or
constitution, if the offense charged is theft
or conversion of public funds or bribery
while in public office.
(i) For purposes of tolling the period of lim-
itation only, a prosecution is considered com-
menced on the earliest of these dates:
(1) The date of filing of an indictment,
information, or complaint before a court
having jurisdiction.
(2) The date of issuance of a valid arrest
warrant.
(3) The date of arrest of the accused per-
son by a law enforcement officer without
a warrant, if the officer has authority to
make the arrest.
(j) A prosecution is considered timely com-
menced for any offense to which the defendant
enters a plea of guilty, notwithstanding that the
period of limitation has expired.
(k) The following apply to the specified
offenses:
(1) A prosecution for an offense under IC
30-2-9-7(b) (misuse of funeral trust funds)
is barred unless commenced within five (5)
years after the date of death of the settlor
(as described in IC 30-2-9).
(2) A prosecution for an offense under IC
30-2-10-9(b) (misuse of funeral trust
funds) is barred unless commenced within
five (5) years after the date of death of the
settlor (as described in IC 30-2-10).
(3) A prosecution for an offense under IC
30-2-13-38(f) (misuse of funeral trust or
escrow account funds) is barred unless
commenced within five (5) years after the
date of death of the purchaser (as defined
in IC 30-2-13-9).
(l) Aprosecution for an offense under IC 23-
14-48-9 is barred unless commenced within five
(5) years after the earlier of the date on which the
state:
(1) first discovers evidence sufficient to
charge the offender with the offense; or
(2) could have discovered evidence suf-
ficient to charge the offender with the
offense by the exercise of due diligence.
(m) A prosecution for a sex offense listed in
IC 11-8-8-4.5 that is committed against a child and
is not:
(1) a Class A felony (for a crime com-
mitted before July 1, 2014) or a Level 1
felony or Level 2 felony (for a crime com-
mitted after June 30, 2014); or
(2) listed in subsection (e);
is barred unless commenced within ten (10) years
after the commission of the offense, or within
four (4) years after the person ceases to be a
dependent of the person alleged to have commit-
ted the offense, whichever occurs later.
35-41-4-3. Prosecution barred for same
offense.
(a) A prosecution is barred if there was a for-
mer prosecution of the defendant based on the
same facts and for commission of the same offense
and if:
(1) the former prosecution resulted in an
acquittal or a conviction of the defendant
(A conviction of an included offense con-
stitutes an acquittal of the greater offense,
even if the conviction is subsequently set
aside.); or
(2) The former prosecution was terminated
after the jury was impaneled and sworn or,
in a trial by the court without a jury, after
the first witness was sworn, unless (i) the
defendant consented to the termination or
waived, by motion to dismiss or other-
wise, his right to object to the termina-
tion, (ii) it was physically impossible to
proceed with the trial in conformity with
law; (iii) there was a legal defect in the pro-
ceedings that would make any judgment
entered upon a verdict reversible as a mat-
ter of law; (iv) prejudicial conduct, in or
outside the courtroom, made it impossible
to proceed with the trial without injustice
to either the defendant or the state, (v) the
