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59 chapters · 1,000 sections in this title.
Iowa Code § 453B.1 Definitions.
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As used in this chapter , unless the context otherwise requires: 1. “Controlled substance” means controlled substance as defined in section 124.101 . 2. “Counterfeit substance” means a counterfeit substance as defined in section 124.101 . 3. a. “Dealer” means any person who ships…
Iowa Code § 453B.10 Confidential nature of information.
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1. Notwithstanding any law to the contrary, the director or an employee of the department shall not reveal any information obtained from a dealer; nor shall information obtained from a dealer be used against the dealer in any criminal proceeding, unless the information is indepen…
Iowa Code § 453B.11 Examination of records by director — subpoenas.
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1. For the purpose of determining whether or not the dealer should have paid taxes, determining the amount of tax that should have been paid, or collecting any taxes under this chapter , the director may examine, or cause to be examined, any books, papers, records, or memoranda t…
Iowa Code § 453B.12 Civil and criminal penalties for violation of chapter — interest.
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1. A dealer who violates this chapter is subject to a penalty equal to the amount of the tax imposed by section 453B.7 , in addition to the tax imposed by that section. The dealer shall pay interest on the tax and penalty at the rate in effect under section 421.7 , counting each …