{"data":{"id":"us-ia/iowa-code-453b.5","jurisdiction":"us-ia","citation":"Iowa Code § 453B.5","heading":"Defense or immunity.","body":"This chapter does not provide in any manner a defense or affirmative defense to or immunity for a dealer from criminal prosecution pursuant to Iowa law.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/453B.5.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"9810655e2cc9eaff9f9148a49584cbc25dc7135013142e7f06480470f6b543df","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-453b.4","next":"us-ia/iowa-code-453b.6"},"notice":"GroundRules: Original legal text. Not legal advice."}