Iowa § 453A.50 Violations, penalties

Iowa Statutes

§ 453A.50 — Violations, penalties

Iowa § 453A.50

Title XFINANCIAL RESOURCES

Ch. 453ACIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS

This text of Iowa § 453A.50 (Violations, penalties) 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 § 453A.50 (2026).

Text

1. Any person who in any manner knowingly attempts to evade the tax imposed by this subchapter or who knowingly aids or abets in the evasion or attempted evasion of the tax or who knowingly violates the provisions of section 453A.44, subsection 1, of this subchapter, shall be guilty of a serious misdemeanor. 2. Except as otherwise provided, any person who violates any provisions of this subchapter shall be guilty of a simple misdemeanor. 3. a. The following civil penalties shall be imposed for a violation of this subchapter:

(1)A two hundred dollar penalty for the first violation.

(2)A five hundred dollar penalty for a second violation within three years of the first violation.

(3)A one thousand dollar penalty for a third or subsequent violation within three years of the first violation

Free access — add to your briefcase to read the full text and ask questions with AI

1. Any person who in any manner knowingly attempts to evade the tax imposed by this
subchapter or who knowingly aids or abets in the evasion or attempted evasion of the tax or
who knowingly violates the provisions of section 453A.44, subsection 1, of this subchapter,
shall be guilty of a serious misdemeanor.
2. Except as otherwise provided, any person who violates any provisions of this
subchapter shall be guilty of a simple misdemeanor.
3. a. The following civil penalties shall be imposed for a violation of this subchapter:
(1) A two hundred dollar penalty for the first violation.
(2) A five hundred dollar penalty for a second violation within three years of the first
violation.
(3) A one thousand dollar penalty for a third or subsequent violation within three years
of the first violation.
b. The penalty imposed in this subsection is in addition to the tax, penalty, and interest
imposed in other sections of this subchapter. Each day a violation occurs counts as a new
violation for purposes of this subsection.