Iowa Code
Chapter 15A - USE OF PUBLIC FUNDS TO AID ECONOMIC DEVELOPMENT
Section 15A.3 - Public economic development assistance — violations — criminal penalties.

15A.3 Public economic development assistance — violations — criminal penalties.
A person who engages in deception and knowingly makes or causes to be made, directly or indirectly, a false statement in writing, for the purpose of procuring economic development assistance from a state agency or political subdivision, for the benefit of the person or for whom the person is acting, is guilty of a fraudulent practice in the first degree as defined in section 714.9. For purposes of this section, “deception” means deception as defined in section 702.9.
90 Acts, ch 1135, §1