State Codes and Statutes
Statutes > Iowa > Title-10 > Subtitle-2 > Chapter-440 > 440-6 440.6 FRAUDULENT WITHHOLDING -- PENALTY. In case the property has been fraudulently withheld from assessment, the director of revenue may, in addition to said ten percent add any additional percent, not exceeding fifty percent.
Section History: Early Form [C27, 31, 35, § 7105-a6; C39, § 7105.6; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 440.6]
Section History: Recent Form 2003 Acts, ch 145, §286
