Any person making a false affidavit for the purpose of obtaining the exemption provided for in sections 426A.11 through 426A.14 or who knowingly receives such exemption without being legally entitled thereto, or who makes claim for exemption in more than one county in the state shall be guilty of a fraudulent practice.
99 Acts, ch 151, §88, 89
CS99, §426A.15
Fraudulent practices; see §714.8