Iowa Code § 452A.75: Penalty for false certificate.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 452A - MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES
- Subchapter V - PROVISIONS COMMON TO TAXES IMPOSED UNDER SUBCHAPTERS I, III, AND IV
1. Any person who makes a false certificate, false fuel invoice, false fuel receipt, or false fuel sales ticket in any report, return, application, claim, or evidence required or provided for by this chapter or under any rule or regulation shall be guilty of a fraudulent practice.
2. Prosecution for an offense specified in this section shall be commenced within six years following its commission.
Collected 2026-09-14T19:40:11Z. Source file · JSON