421.8 Penalty for defective return under certain circumstances.
If a person files a purported return of tax which does not contain information on which the substantial correctness of the self-assessment may be judged or which contains information that on its face indicates that the self-assessment is substantially incorrect and the conduct previously referred to in this section is due to a position which is frivolous or a desire which appears on the purported return to delay or impede the administration of the tax laws of this state, then the person shall pay a penalty of five hundred dollars. This penalty shall be in addition to any other penalty provided by law.
86 Acts, ch 1007, §17
Structure Iowa Code
Chapter 421 - DEPARTMENT OF REVENUE
Section 421.1 - State board of tax review.
Section 421.1A - Property assessment appeal board.
Section 421.2 - Department of revenue.
Section 421.3 - Director to have no conflicting interests.
Section 421.5 - Settling doubtful claims for taxes.
Section 421.6 - Definition of return.
Section 421.7 - Interest rate.
Section 421.8 - Penalty for defective return under certain circumstances.
Section 421.9 - Duties and powers — office.
Section 421.10 - Appeal period — applicability.
Section 421.14 - Rules — director’s duties.
Section 421.17 - Powers and duties of director.
Section 421.17A - Administrative levy against accounts.
Section 421.17B - Administrative wage assignment cooperative agreement.
Section 421.18 - Duties of public officers and employees.
Section 421.19 - Counsel — disclosures authorized.
Section 421.21 - Administration of oaths.
Section 421.22 - Service of orders.
Section 421.23 - Fees and mileage.
Section 421.24 - Reciprocal interstate tax enforcement.
Section 421.25 - Professional appraisers employed.
Section 421.26 - Personal liability for tax due.
Section 421.28 - Exceptions to successor liability.
Section 421.29 - Registrations.
Section 421.30 - Reassessment expense fund.
Section 421.46 - Terminal liability health insurance fund.
Section 421.47 - Tax agreements with Indian tribes.
Section 421.48 - Background checks.
Section 421.59 - Power of attorney — authority to act on behalf of taxpayer.
Section 421.60 - Tax procedures and practices.
Section 421.61 - Unconstitutionally withheld tax benefits.
Section 421.62 - Inclusion of preparer tax identification number.
Section 421.63 - Authority to enjoin certain tax return preparers.
Section 421.64 - Tax return preparer — continuing education.
Section 421.70 - Electronic commerce data collection.
Section 421.71 - Class actions — implied right of action — private cause of action immunity.