Iowa Code
Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS
Section 421A.4 - Penalty.

421A.4 Penalty.
A person who violates the provisions of this chapter shall upon conviction be guilty of an aggravated misdemeanor.
[C73, 75, 77, 79, 81, §423A.4]
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §421A.4