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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 421 - DEPARTMENT OF REVENUE
Section 421.8 - Penalty for defective return under certain circumstances.

Universal Citation: IA Code § 421.8 (2017)
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1 DEPARTMENT OF REVENUE, §421.8 421.8 Penalty for defective return under certain circumstances. If a person files a purported return of tax which does not contain information on which the substantial correctness of the self-assessment may be judged or which contains information that on its face indicates that the self-assessment is substantially incorrect and the conduct previously referred to in this section is due to a position which is frivolous or a desire which appears on the purported return to delay or impede the administration of the tax laws of this state, then the person shall pay a penalty of five hundred dollars. This penalty shall be in addition to any other penalty provided by law. 86 Acts, ch 1007, §17 Wed Feb 08 03:44:19 2017 Iowa Code 2017, Section 421.8 (14, 0)
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