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(1)
(a) A claimant's interest in property that is used to facilitate an offense may not be forfeited under any provision of state law if the forfeiture is substantially disproportionate to the use of the property in committing or facilitating an offense that is a violation of state law and the value of the property.
(b) If property is used solely in a manner that is merely incidental and not instrumental to the commission or facilitation of an offense, a forfeiture of the property is not proportional.
(2)
(a) In determining proportionality, the court shall consider:
(i) the offense subjecting the property to forfeiture under Subsection 24-4-102(1);
(ii) what portion of the forfeiture, if any, is remedial in nature;
(iii) the gravity of the conduct for which the claimant is responsible in light of the offense; and
(iv) the value of the property.
(b) If the court finds that the forfeiture is substantially disproportional to an offense for which the claimant is responsible, the court shall reduce or eliminate the forfeiture as the court finds appropriate.
(3) A prosecuting attorney has the burden of demonstrating that a forfeiture is proportional to the offense subjecting the property to forfeiture under Subsection 24-4-102(1).
(4) In all cases, the court shall decide questions of proportionality.
(5) A forfeiture of any proceeds used to facilitate the commission of an offense that is a violation of federal or state law is proportional.