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Statutes > Iowa Laws > Title 10 - Financial Resources > Subtitle 1 - Revenues and Financial Management > CHAPTER 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS > 421A.4 - PENALTY.

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421A.4 - PENALTY.

421A.4 PENALTY. A person who violates the provisions of this chapter shall upon conviction be guilty of an aggravated misdemeanor.          Section History: Early Form [C73, 75, 77, 79, 81, § 423A.4]          Section History: Recent Form 2003 Acts, 1st Ex, ch 2, § 203, 205 C2005, §421A.4

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