Iowa Code — Title X (Revenue)

Iowa Code § 428A.15 — Penal provisions

1 REAL EST A TE TRANSFER T A X, §428A .15 428A .15 P enal provisions. Any person who willfully enters false information on the declaration of value shall be guilty of a simple misdemeanor .

Last amended: [C79, 81, §428A .15 ] Fri Dec 12 20:24:34 2025 Iowa Code 2026, Section 428A .15 (18, 0)

Source: official text