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Iowa Code Title X. Financial Resources [Chs. 421-454] § 453A.50. Violations, penalties

Current as of January 01, 2024 | Updated by Findlaw Staff

1. Any person who in any manner knowingly attempts to evade the tax imposed by this subchapter or who knowingly aids or abets in the evasion or attempted evasion of the tax or who knowingly violates the provisions of section 453A.44, subsection 1, of this subchapter, shall be guilty of a serious misdemeanor.

2. Except as otherwise provided, any person who violates any provisions of this subchapter shall be guilty of a simple misdemeanor.

3. a. The following civil penalties shall be imposed for a violation of this subchapter:

(1) A two hundred dollar penalty for the first violation.

(2) A five hundred dollar penalty for a second violation within three years of the first violation.

(3) A one thousand dollar penalty for a third or subsequent violation within three years of the first violation.

b. The penalty imposed in this subsection is in addition to the tax, penalty, and interest imposed in other sections of this subchapter. Each day a violation occurs counts as a new violation for purposes of this subsection.

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Cite this article: FindLaw.com - Iowa Code Title X. Financial Resources [Chs. 421-454] § 453A.50. Violations, penalties - last updated January 01, 2024 | https://codes.findlaw.com/ia/title-x-financial-resources-chs-421-454/ia-code-sect-453a-50/

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