This chapter does not provide in any manner a defense or affirmative defense to or immunity for a dealer from criminal prosecution pursuant to Iowa law. 90 Acts, ch 1251, §41 C91, §421A.5 C93, §453B.5
Defense or immunity.
Iowa Code § 453B.5, under EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES.
Iowa Code § 453B.5