Iowa Code > Chapter 703 – Parties to Crime


§ 703.1	Aiding and abetting
§ 703.2	Joint criminal conduct
§ 703.3	Accessory after the fact
§ 703.4	Responsibility of employers
§ 703.5	Liability of corporations, partnerships and voluntary associations

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Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
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
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
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