With no explanation, chose the best option from "A", "B", "C" or "D". on the same or similar elements. Heath v. Alabama, 474 U.S. 82, 90, 106 S.Ct. 433, 438, 88 L.Ed.2d 387, 395 (1985); United States v. Wheeler, 435 U.S. 313, 317, 98 S.Ct. 1079,1082, 55 L.Ed.2d 303, 309 (1978); Bartkus v. Illinois, 359 U.S. 121, 136-38, 79 S.Ct. 676, 686, 3 L.Ed.2d 684, 694-95 (1959). This concept of “dual sovereignty” is premised on the principle that the states and federal government are each sovereign entities with the power to independently prosecute criminal offenses created under the laws of that sovereign by employing their own prosecutorial and adjudicative institutions for that purpose. Wheeler, 435 U.S. at 320, 98 S.Ct. at 1084, 55 L.Ed.2d at 310-11. This court has recognized this principle for many years. See State v. Moore, 143 Iowa 240, 121 N.W. 1052 (1909) (<HOLDING>). While conceding the force of the dual

A: holding that a judgment in a criminal prosecution for dwi did not bar a subsequent civil proceeding founded on the same facts
B: holding that foreign states prosecution did not bar subsequent florida prosecution for same conduct
C: holding federal conviction for forcibly breaking and entering post office does not bar state prosecution for burglary based on same facts
D: recognizing legislature knows difference between prosecution and conviction by noting former jeopardy provisions of code  192294 provide that if the same act be a violation of two or more statutes  conviction under one of such statutes  shall be a bar to a prosecution or proceeding under the other or others and holding that if the legislature had intended that the statutory bar apply to  felony cases tried in the circuit court after the resolution in district court of misdemeanor charges arising out of the same act it would have provided that a conviction for a criminal offense arising out of one act would bar a later conviction for another offense arising out of the same act
C.