{"data":{"id":"us-ia/iowa-code-428a.10","jurisdiction":"us-ia","citation":"Iowa Code § 428A.10","heading":"Penalty.","body":"Any person, firm or corporation liable for the tax imposed by this chapter who knowingly fails to comply with this chapter relating to the payment of the real estate transfer tax is guilty of a simple misdemeanor.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 428A - REAL ESTATE TRANSFER TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/428A.10.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"44a0bb89486394d1597ba4a53e6e32559119cfaf019884c1e2cde3ac83ca7e4b","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-428a.9","next":"us-ia/iowa-code-428a.11"},"notice":"GroundRules: Original legal text. Not legal advice."}