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.
83 Acts, ch 135, §5
Iowa Code § 428A.10
Penalty
[C66, 71, 73, 75, 77, 79, 81, §428A.10]
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.