428A.10 - PENALTY.
428A.10 PENALTY. Any person, firm or corporation liable for the tax imposed by this chapter who knowingly fails to comply with this chapter relating to the payment of the real estate transfer tax is guilty of a simple misdemeanor.Section History: Early Form
[C66, 71, 73, 75, 77, 79, 81, § 428A.10]Section History: Recent Form
83 Acts, ch 135, § 5