Section 440.6. Fraudulent withholding — penalty.

Latest version.

In case the property has been fraudulently withheld from assessment, the department of revenue may, in addition to said ten percent add any additional percent, not exceeding fifty percent.
[C27, 31, 35, §7105-a6; C39, §7105.6; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §440.6]
2003 Acts, ch 145, §286
; 2015 Acts, ch 109, §61, 75
Section amended

                    
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