A. Except as provided in subsections B, C and D of this section, all property, including all interests in such property, described in a statute providing for its forfeiture is subject to forfeiture if both of the following apply:

1. 1. The owner is convicted of an offense to which forfeiture applies.
2. 2. The state establishes by clear and convincing evidence that the property is subject to forfeiture as provided in subsection E of this section.

D. Property may not be forfeited pursuant to section 13-3413, subsection A, paragraph 1 or 3 if the conduct giving rise to the seizure both:

1. 1. Did not involve an amount of unlawful substance greater than the statutory threshold amount as defined in section 13-3401.
2. 2. Was not committed for financial gain.

E. After a person is convicted of an offense for which forfeiture applies, a court may order the person to forfeit any of the following:

1. 1. Property the person acquired through the commission of the offense.
2. 2. Property that is directly traceable to property acquired through the commission of the offense.
3. 3. Any property or instrumentality that the person used in the commission of the offense or to facilitate the offense.
4. 4. Substitute assets as prescribed in section 13-2314, subsection D, paragraph 6, subdivision (d) and in accordance with section 13-4305, subsection C.

F. The court may waive the conviction requirement if the prosecuting authority shows by clear and convincing evidence that there is no known owner of the seized property, diligent efforts have been made to identify the owner of the seized property and no person has asserted an ownership interest in the seized property or that, before conviction, the defendant or alleged criminal:

1. 1. Died.
2. 2. No longer resides in the United States or was deported.
3. 3. Was granted immunity or reduced punishment in exchange for testifying or assisting a law enforcement investigation or prosecution.
4. 4. Fled the jurisdiction of this state.
5. 5. Abandoned the property.

H. A person who claims to be an innocent owner has the burden of production to show that the person either:

1. 1. Held a legal right, title or interest in the property seized at the time the illegal conduct that gave rise to the seizure of the property occurred.
2. 2. Acquired as a bona fide purchaser for value a legal right, title or interest in the property subject to forfeiture after the commission of the crime that gave rise to the seizure of the property.