Iowa Code § 425.29 — False claim —penalty

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.