Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 1 - Revenues and Financial Management > CHAPTER 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS > 421A.4 - PENALTY.

421A.4 - PENALTY.

        421A.4  PENALTY.         A person who violates the provisions of this chapter shall upon      conviction be guilty of an aggravated misdemeanor.
         Section History: Early Form
         [C73, 75, 77, 79, 81, § 423A.4]
         Section History: Recent Form
         2003 Acts, 1st Ex, ch 2, § 203, 205         C2005, §421A.4