Versions of Iowa Code 714.23 - Refund policies -- penalty on LawServer 2023 Iowa Code 714.23 – Refund policies — penalty 2022 Iowa Code 714.23 – Refund policies — penalty. 2020 Iowa Code 714.23 – Refund policies — penalty. 2018 Iowa Code 714.23 – Refund policies — penalty. 2016 Iowa Code 714.23 – Refund policies 2014 Iowa Code 714.23 – Refund policies. 2009 Iowa Code 714.23 – Refund policies