A person who violates the provisions of this chapter shall upon conviction be guilty of an aggravated misdemeanor. [C73, 75, 77, 79, 81, §423A.4 ] 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §421A.4
Penalty.
Iowa Code § 421A.4, under DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS.
Iowa Code § 421A.4