Iowa StatutesCHAPTER 440 - ASSESSMENT OF OMITTED PROPERTY440.1 - DEFINITIONS.440.2 - ASSESSMENT OF OMITTED PROPERTY.440.3 AND 440.4440.5 - PROCEDURE -- PENALTY.440.6 - FRAUDULENT WITHHOLDING -- PENALTY.440.7 - ENTRY ON TAX BOOKS.440.8 - DELINQUENCY.