2014 Iowa Code
TITLE III - PUBLIC SERVICES AND REGULATION
SUBTITLE 4 - GAMBLING
CHAPTER 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING
SECTION 99.27 - Mulct tax.
99.27 Mulct tax.
When a permanent injunction issues against any person for maintaining a nuisance as herein defined, or against any owner or agent of the building kept or used for the purpose prohibited by this chapter, there shall be imposed upon said building and the ground upon which the same is located and against the person or persons maintaining said nuisance and the owner or agent of said premises, a tax of three hundred dollars. The imposing of said tax shall be made by the court as a part of the proceeding.
[SS15, §4944-h8; C24, 27, 31, 35, 39, §1613; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.27]
Nuisance defined, §99.1A
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