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Iowa · Through Iowa Code 2026 edition

Iowa Code § 440.6: Fraudulent withholding — penalty.

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Where this section sits in the code
  1. Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
  2. Chapter 440 - ASSESSMENT OF OMITTED PROPERTY

In case the property has been fraudulently withheld from assessment, the department of revenue may, in addition to the ten percent penalty under section 440.5, add any additional percent, not exceeding fifty percent.

Collected 2026-09-14T19:40:11Z. Source file · JSON

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