Iowa § 421.27A Perjury

Iowa Statutes

§ 421.27A — Perjury

Iowa § 421.27A

Title XFINANCIAL RESOURCES

Ch. 421DEPARTMENT OF REVENUE

This text of Iowa § 421.27A (Perjury) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 421.27A (2026).

Text

1.For purposes of this Title, a form, application, or any other documentation required or requested by the department shall be required to be certified under penalty of perjury that the information contained in the form, application, or other documentation is true and correct.

2.A person commits a class “D” felony under any of the following circumstances:

a.The person makes a form, application, or other document containing false information in support of an application for refund, credit, exemption, reimbursement, rebate, or other payment or benefit with intent to evade tax.

b.The person makes a form, application, or other document containing false information with intent to unlawfully receive a refund, credit, exemption, reimbursement, rebate, or other payment or benefit, to which th

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1. For purposes of this Title, a form, application, or any other documentation required or
requested by the department shall be required to be certified under penalty of perjury that the
information contained in the form, application, or other documentation is true and correct.

2. A person commits a class “D” felony under any of the following circumstances:
a. The person makes a form, application, or other document containing false information
in support of an application for refund, credit, exemption, reimbursement, rebate, or other
payment or benefit with intent to evade tax.
b. The person makes a form, application, or other document containing false information
with intent to unlawfully receive a refund, credit, exemption, reimbursement, rebate, or other
payment or benefit, to which the person is not entitled.
c. The person knowingly makes any false affidavit.
d. The person knowingly swears or affirms falsely to any matter or thing required by the
terms of this Title to be sworn to or affirmed.