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2025 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS
Section 421A.4 - Penalty.
Universal Citation:
IA Code § 421A.4 (2025)
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421A.4 Penalty.
A person who violates the provisions of this chapter shall upon conviction be guilty of an aggravated misdemeanor.
[C73, 75, 77, 79, 81, §423A.4]
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §421A.4
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