{"data":{"id":"us-ia/iowa-code-440.6","jurisdiction":"us-ia","citation":"Iowa Code § 440.6","heading":"Fraudulent withholding — penalty.","body":"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.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 440 - ASSESSMENT OF OMITTED PROPERTY"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/440.6.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"379738ada839fc34bb492501ea8d48a136fe53e8e5c40e17a6701142e409d2d5","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-440.5","next":"us-ia/iowa-code-440.7"},"notice":"GroundRules: Original legal text. Not legal advice."}