{"data":{"id":"us-ia/iowa-code-452a.75","jurisdiction":"us-ia","citation":"Iowa Code § 452A.75","heading":"Penalty for false certificate.","body":"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.\n2. Prosecution for an offense specified in this section shall be commenced within six years following its commission.","path":["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"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/452A.75.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"6f4d5b949858e0d3d5b508507d2dab70377e36d769aef256256e34e01a995ebc","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-452a.74a","next":"us-ia/iowa-code-452a.76"},"notice":"GroundRules: Original legal text. Not legal advice."}