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Iowa Code § 452A.75

Penalty for false certificate

Iowa · Iowa Code Chapter 452A — Motor Fuel, Special Fuel, and Electric Fuel Taxes · Status: effective

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Iowa Code § 452A.75, Penalty for false certificate, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2249195
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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. 2. Prosecution for an offense specified in this section shall be commenced within six years following its commission.