440.6 - FRAUDULENT WITHHOLDING -- PENALTY. - Iowa Statutes

440.6 FRAUDULENT WITHHOLDING -- PENALTY. In case the property has been fraudulently withheld from assessment, the director of revenue may, in addition to said ten percent add any additional percent, not exceeding fifty percent.          Section History: Early Form [C27, 31, 35, § 7105-a6; C39, § 7105.6; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 440.6]          Section History: Recent Form 2003 Acts, ch 145, §286