§ 425.29 — False claim — penalty

Iowa § 425.29

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 425: HOMESTEAD TAX CREDITS, EXEMPTIONS, AND REIMBURSEMENT

Text

1. A person who makes a false affidavit for the purpose of obtaining credit or
reimbursement provided for in this subchapter or who knowingly receives the credit
or reimbursement without being legally entitled to it or makes claim for the credit or
reimbursement in more than one county in the state without being legally entitled to it is
guilty of a fraudulent practice. The claim for credit or reimbursement shall be disallowed in
full and if the claim has been paid the amount shall be recovered in the manner provided in
section 425.27.
2. In the case of a claim for credit disallowed by the department of revenue, the
department of revenue may impose penalties under section 421.27. The department of
revenue shall send a notice of disallowance of the claim.
3. In the case of a claim for reimbursement disallowed by the department of health
and human services, the department of health and human services may impose penalties
described in section 421.27. The department of health and human services shall send a
notice of disallowance of the claim.

Legislative History

[C71, 73, §425.1(5); C75, 77, 79, 81, §425.29]