425.29 False claim — penalty.
1. A person who makes a false affidavit for the purpose of obtaining credit or reimbursement provided for in this subchapter or who knowingly receives the credit or reimbursement without being legally entitled to it or makes claim for the credit or reimbursement in more than one county in the state without being legally entitled to it is guilty of a fraudulent practice. The claim for credit or reimbursement shall be disallowed in full and if the claim has been paid the amount shall be recovered in the manner provided in section 425.27.
2. In the case of a claim for credit disallowed by the department of revenue, the department of revenue may impose penalties under section 421.27. The department of revenue shall send a notice of disallowance of the claim.
3. In the case of a claim for reimbursement disallowed by the department of human services, the department of human services may impose penalties described in section 421.27. The department of human services shall send a notice of disallowance of the claim.
[C71, 73, §425.1(5); C75, 77, 79, 81, §425.29]
83 Acts, ch 160, §10; 99 Acts, ch 152, §16, 40; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §12, 75; 2018 Acts, ch 1041, §127; 2018 Acts, ch 1161, §18, 20; 2021 Acts, ch 41, §26, 36
Referred to in §25B.7, 427.9
Fraudulent practices, see §714.8 – 714.14
Legislative intent regarding amendment by 2018 Acts, ch 11612018 Acts, ch 1161;
2018 Acts, ch 1161, §19
Section amended
Structure Iowa Code
Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT
Section 425.1 - Homestead credit fund — apportionment — payment.
Section 425.2 - Qualifying for credit.
Section 425.3 - Verification of claims for homestead credit.
Section 425.4 - Certification to treasurer.
Section 425.5 - Correcting listing.
Section 425.6 - Waiver by neglect.
Section 425.7 - Appeals permitted — disallowed claims and penalty.
Section 425.8 - Forms — rules.
Section 425.9 - Credits in excess of tax — appeals — refunds.
Section 425.10 - Reversal of allowed claim.
Section 425.13 - Conspiracy to defraud.
Section 425.14 - False affidavits.
Section 425.15 - Disabled veteran tax credit.
Section 425.16 - Additional tax credit.
Section 425.18 - Right to file a claim.
Section 425.19 - Claim and credit or reimbursement.
Section 425.20 - Filing dates — affidavit — extension.
Section 425.21 - Satisfaction of outstanding tax liabilities.
Section 425.22 - One claimant per household.
Section 425.23 - Schedule for claims for credit or reimbursement.
Section 425.24 - Maximum property tax for purpose of credit or reimbursement.
Section 425.25 - Administration — claim forms.
Section 425.26 - Proof of claim.
Section 425.27 - Audit — recalculation or denial — appeals.
Section 425.28 - Waiver of confidentiality.
Section 425.29 - False claim — penalty.
Section 425.32 - Disallowance of certain claims for credit.
Section 425.33 - Rent increase — request and order for reduction.
Section 425.34 - Rent increase hearings and appeals.
Section 425.35 - Defense to action for nonpayment of rent.
Section 425.36 - Discrimination in rentals or rent charges.