{"data":{"id":"us-ia/iowa-code-421.8","jurisdiction":"us-ia","citation":"Iowa Code § 421.8","heading":"Penalty for defective return under certain circumstances.","body":"If a person files a purported return of tax which does not contain information on which the substantial correctness of the self-assessment may be judged or which contains information that on its face indicates that the self-assessment is substantially incorrect and the conduct previously referred to in this section is due to a position which is frivolous or a desire which appears on the purported return to delay or impede the administration of the tax laws of this state, then the person shall pay a penalty of five hundred dollars. This penalty shall be in addition to any other penalty provided by law.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 421 - DEPARTMENT OF REVENUE"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/421.8.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"c7d9ed4b45d831cb42b98836585273749da57494cb506a560b1ac48a14a03236","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-421.7","next":"us-ia/iowa-code-421.9"},"notice":"GroundRules: Original legal text. Not legal advice."}