Iowa Code § 421.8
Penalty for defective return under certain circumstances
Iowa · Iowa Code Chapter 421 — Department of Revenue · Status: effective
Cite this
- Citation
- Iowa Code § 421.8, Penalty for defective return under certain circumstances, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2247265
- Permanent ID
ys:prov:2247265@1- SHA-256
c7d9ed4b45d831cb42b98836585273749da57494cb506a560b1ac48a14a03236
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
If a person files a purported return of tax which does not contain information on which the substantial correctness of the self-assessment may be judged or which contains information that on its face indicates that the self-assessment is substantially incorrect and the conduct previously referred to in this section is due to a position which is frivolous or a desire which appears on the purported return to delay or impede the administration of the tax laws of this state, then the person shall pay a penalty of five hundred dollars. This penalty shall be in addition to any other penalty provided by law.