426A.15 Penalty.
Any person making a false affidavit for the purpose of obtaining the exemption provided for in sections 426A.11 through 426A.14 or who knowingly receives such exemption without being legally entitled thereto, or who makes claim for exemption in more than one county in the state shall be guilty of a fraudulent practice.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.7]
99 Acts, ch 151, §88, 89
CS99, §426A.15
2021 Acts, ch 80, §266
Referred to in §420.207
Fraudulent practices; see §714.8
Section amended
Structure Iowa Code
Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS
Section 426A.1A - Appropriation.
Section 426A.2 - Military service tax credit.
Section 426A.3 - Computation by auditor.
Section 426A.4 - Certification by director of revenue.
Section 426A.5 - Proportionate shares to districts.
Section 426A.6 - Setting aside allowance.
Section 426A.7 - Forms — rules.
Section 426A.8 - Excess remitted — appeals.
Section 426A.9 - Erroneous credits.
Section 426A.11 - Military service — exemptions.
Section 426A.12 - Exemptions to relatives.
Section 426A.13 - Claim for military tax exemption — discharge recorded.