Iowa Code — Title X (Revenue)

Iowa Code § 452A.75 — Penalty for false certificate

1 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES, §452A .75 452A .75 P enalty for false certificate. 1. Any person who makes a false certificate, false fuel invoice, false fuel receipt, or false fuel sales ticket in any report, return, application, claim, or evidence required or provided for by this chapter or under any rule or regulation shall be guilty of a fraudulent practice. 2. P rosecution for an offense specified in this section shall be commenced within six years following its commission.

Last amended: [C27, 31, §5093-a4, -a6, -a7, -a8; C35, §5093-f31; C39, § 5093.31; C46, 50, 54, §324.58, 324.59; C58, 62, 66, §324.74; C71, 73, 75, 77, 79, 81, §324.75 ] 83 Acts, ch 160, §2 C93, §452A .75 99 Acts, ch 152, §36, 40 ; 2018 Acts, ch 1041, §127 Fraudulent practices, see §714.8 – 714.14 Fri Dec 12 20:30:04 2025 Iowa Code 2026, Section 452A .75 (22, 0)

Source: official text