{"data":{"id":"us-ia/iowa-code-12b.14","jurisdiction":"us-ia","citation":"Iowa Code § 12B.14","heading":"False statements or reports.","body":"Any officer or other person making a false statement or report or in any manner violating any of the provisions of sections 12B.10 through 12B.13 shall be guilty of a fraudulent practice.","path":["Title I - STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)","Chapter 12B - SECURITY OF THE REVENUE"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/12B.14.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:39:59Z","sha256":"b8824e2e6f92d636f37108602fb7cc0e4ac55e016ff3be7168b26ee9e6e9aecb","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-12b.13","next":"us-ia/iowa-code-12b.15"},"notice":"GroundRules: Original legal text. Not legal advice."}