99.27 Mulct tax.
When a permanent injunction issues against any person for maintaining a nuisance as defined in section 99.1A, or against any owner or agent of the building kept or used for the purpose prohibited by this chapter, there shall be imposed upon said building and the ground upon which the same is located and against the person or persons maintaining the nuisance and the owner or agent of the premises, a mulct tax of three hundred dollars. The imposing of the mulct tax shall be made by the court as a part of the proceeding.
[SS15, §4944-h8; C24, 27, 31, 35, 39, §1613; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.27]
2015 Acts, ch 30, §37
Nuisance defined, §99.1A
Structure Iowa Code
Title III - PUBLIC SERVICES AND REGULATION
Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING
Section 99.1A - Houses of prostitution or other nuisances.
Section 99.2 - Injunction — procedure.
Section 99.3 - Notice — temporary writ — without bond.
Section 99.4 - Owner defined — notice.
Section 99.6 - Temporary restraining order.
Section 99.7 - Writ — how served.
Section 99.9 - Mutilation or removal of notice.
Section 99.12 - Scope of injunction.
Section 99.16 - Delay in trial.
Section 99.18 - Violation of injunction.
Section 99.21 - Abatement — sale of property.
Section 99.23 - Breaking and entering closed building — punishment.
Section 99.24 - Duty of county attorney.
Section 99.26 - Release of property.
Section 99.28 - Certification and payment of mulct tax.
Section 99.29 - Collection of mulct tax.