Las Vegas has been the geographical representation of sin, sex, and bad decisions for a long time, but most battles between good and evil in entertainment have taken place in big cities. That’s probably because broken windows and dark alleys speak to the inevitability of evil. They tell us that evil is forcing itself upon innocent people. Through Penny for your Soul, Tom Hutchison is telling us something else about evil and how it finds its way into once innocent souls, and what better setting is there to embody temptation than the City of Sin.

Early into first issue we are introduced to a young and sexy demon “from Utah” named Danica. Contrary to popular female characterization in Vegas, Danica isn’t some struggling college student who got swallowed up by the filth. Instead, she uses her allure to start the profitable business of buying souls for cold hard cash. Quite the opposite.

So forget about the Prophecy movies, Contantine, and the new Legion; and think Dogma. Making the war between good and evil a comedy rather than a drama is still just as fresh as it was when Kevin Smith did it. Who doesn’t like the idea of hot chicks betting to see how long it will take for a nun to stuff dollar bills in their panties?

If the storyline isn’t sexy enough for you, the art will finish the job. In addition to the round butts in shiny leather, the art as a whole is very high quality. Artist J.B. Neto does a great job with everything from facial close-ups (or butt close-ups) to large crowds. Meanwhile, Oren Kramek, who I assume is the colorist, shows us just how important color is.

There is a downside to all of this though, and it is shared by both the writer and the artists. This, of course, is class. Throughout this first issue, the creators tread the thin line between good and bad taste. Personally, I love to laugh at the church’s expense, but the level of sexual suggestiveness surpasses what I prefer to see in my comics. I’m not going to tell you that I’m not a typical guy, or that I don’t enjoy my fair share of T&A. But the constant “going down” references, among other things, tire my moral elasticity. Put it this way: getting smothered by a woman’s top side would be nice for a small while, but there is a limit. Mine is reached within the pages of Penny for your Soul.

Sex sells, and so does religious questionability. That said, I wonder: do the creators love to walk that line, or are they just great sales people? Doesn’t matter to me. Think of your most prized possession. Are you mad at the sales pitch that got you to buy it? No. The men at Big Dog Ink have some controversial stuff to sell, and I think that many readers will find that $3 is a steal. It’s just not my thing.

The first issue of Penny for your Soul hits the shelves this coming Wednesday (May 26, 2010). Check out the Big Dog Ink website to find out how to get your hands on a copy!

(3/5)