Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 2 - Property Taxes > CHAPTER 440 - ASSESSMENT OF OMITTED PROPERTY > 440.6 - FRAUDULENT WITHHOLDING -- PENALTY.

440.6 - FRAUDULENT WITHHOLDING -- PENALTY.

        440.6  FRAUDULENT WITHHOLDING -- PENALTY.         In case the property has been fraudulently withheld from      assessment, the director of revenue may, in addition to said ten      percent add any additional percent, not exceeding fifty percent.
         Section History: Early Form
         [C27, 31, 35, § 7105-a6; C39, § 7105.6; C46, 50, 54, 58, 62,      66, 71, 73, 75, 77, 79, 81, § 440.6]
         Section History: Recent Form
         2003 Acts, ch 145, §286