Conspiracy to defraud.

If any two or more persons conspire and confederate together with fraudulent intent to obtain the exemption or credit provided for under the terms of this subchapter by making a false deed, or a false contract of purchase, they are guilty of a fraudulent practice. [C39, § 6943.154; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.13 ] 2021 Acts, ch 41, §13, 36 ; 2023 Acts, ch 71, §41, 48, 49 Referred to in §25B.7 Fraudulent practices, see §714.8 – 714.14 2023 amendment applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49