1. A person who violates a provision of section 542.13 is 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:
ClassPrisonFine
Serious misdemeanorup to 1 yearbetween $430 and $2,560
For details, see Iowa Code§ 903.1

Terms Used In Iowa Code 542.15

  • Board: means the Iowa accountancy examining board established under section 542. See Iowa Code 542.3
  • Office: means any Iowa workplace identified or advertised to the general public as a location where public accounting services are performed. See Iowa Code 542.3
  • person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, the Commonwealth of the Northern Mariana Islands, or Guam. See Iowa Code 542.3
 2. If the board has reason to believe that a person has committed a violation subject to subsection 1, the board may certify the facts to the attorney general of this state, or to the county attorney of the county where the person maintains a business office, who, in the attorney general’s or county attorney’s discretion, may initiate an appropriate criminal proceeding.
 3. If, after an investigation under section 542.11 or otherwise, the board has reason to believe that a person or firm has knowingly engaged in an act or practice that constitutes a violation subject to subsection 1, the board may submit its information to the attorney general of any state, or other appropriate law enforcement official, who, in such official’s discretion, may initiate an appropriate criminal proceeding.