Iowa Code 453A.50 – Violations, penalties
Current as of: 2023 | Check for updates
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1. Any person who in any manner knowingly attempts to evade the tax imposed by this subchapter or who knowingly aids or abets in the evasion or attempted evasion of the tax or who knowingly violates the provisions of section 453A.44, subsection 1, of this subchapter, shall be guilty of a serious misdemeanor.
Attorney's Note
Under the Iowa Code, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Serious misdemeanor | up to 1 year | between $430 and $2,560 |
| Simple misdemeanor | up to 30 days | between $105 and $855 |
Terms Used In Iowa Code 453A.50
- following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
- Person: shall mean and include every individual, firm, association, joint stock company, syndicate, partnership, corporation, trustee, agency or receiver, or respective legal representative. See Iowa Code 453A.1
2. Except as otherwise provided, any person who violates any provisions of this subchapter shall be guilty of a simple misdemeanor.
3. a. The following civil penalties shall be imposed for a violation of this subchapter:
(1) A two hundred dollar penalty for the first violation.
(2) A five hundred dollar penalty for a second violation within three years of the first violation.
(3) A one thousand dollar penalty for a third or subsequent violation within three years of the first violation.
b. The penalty imposed in this subsection is in addition to the tax, penalty, and interest imposed in other sections of this subchapter. Each day a violation occurs counts as a new violation for purposes of this subsection.