59 chapters · 1,000 sections in this title.
Iowa Code § 452A.74 Unlawful acts — penalty.
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1. It shall be unlawful: a. For any person to knowingly fail, neglect, or refuse to make any required return or statement or pay over fuel taxes required under this chapter . b. For any person to knowingly make any false, incorrect, or materially incomplete record required to be …
Iowa Code § 452A.74A Additional penalty and enforcement provisions.
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In addition to the tax or additional tax, the following fines and penalties shall apply: 1. Illegal use of dyed fuel. The illegal use of dyed fuel in the supply tank of a motor vehicle shall result in a civil penalty assessed against the owner or operator of the motor vehicle as …
Iowa Code § 452A.75 Penalty for false certificate.
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1. Any person who makes a false certificate, false fuel invoice, false fuel receipt, or false fuel sales ticket in any report, return, application, claim, or evidence required or provided for by this chapter or under any rule or regulation shall be guilty of a fraudulent practice…
Iowa Code § 452A.76 Enforcement authority.
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1. Authority to enforce subchapter IV is given to the state department of transportation. Employees of the state department of transportation designated enforcement employees have the power of peace officers in the performance of their duties; however, they shall not be considere…