Iowa § 425A.8 False claim — penalty

Iowa Statutes

§ 425A.8 — False claim — penalty

Iowa § 425A.8

Title XFINANCIAL RESOURCES

Ch. 425AFAMILY FARM TAX CREDIT

This text of Iowa § 425A.8 (False claim — penalty) 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 § 425A.8 (2026).

Text

1.A person making a false claim or affidavit with fraudulent intent to obtain the credit under section 425A.3 is guilty of a fraudulent practice and the claim shall be disallowed in full. If the credit has been paid, the amount of the credit plus a penalty equal to twenty-five percent of the amount of credit plus interest, at the rate in effect under section 421.7, from the time of payment shall be collected by the county treasurer in the same manner as other property taxes, penalty, and interest are collected and when collected shall be paid to the director of revenue.

2.A person who fails to notify the assessor of a change in the person who is actively engaged in farming the tract for which the credit under section 425A.3 is allowed shall be liable for the amount of the credit plus a p

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1. A person making a false claim or affidavit with fraudulent intent to obtain the credit
under section 425A.3 is guilty of a fraudulent practice and the claim shall be disallowed in
full. If the credit has been paid, the amount of the credit plus a penalty equal to twenty-five
percent of the amount of credit plus interest, at the rate in effect under section 421.7, from
the time of payment shall be collected by the county treasurer in the same manner as other
property taxes, penalty, and interest are collected and when collected shall be paid to the
director of revenue.
2. A person who fails to notify the assessor of a change in the person who is actively
engaged in farming the tract for which the credit under section 425A.3 is allowed shall be
liable for the amount of the credit plus a penalty equal to five percent of the amount of the
credit. The amounts shall be collected by the county treasurer in the same manner as other
property taxes and any penalty are collected and when collected shall be paid to the director
of revenue.