The person who moves the mobile home, manufactured home, or modular home without having obtained a tax clearance statement as provided in section 435.24 shall pay a civil penalty of one hundred dollars. The penalty money shall be credited to the general fund of the county.
85 Acts, ch 70, §2 ~ICS85, § 135D.29 ~IC93, § 435.29 ~I94 Acts, ch 1110, §17
Tax provisions of 1994 amendments take effect January 1, 1995; 94 Acts, ch 1110, §24
Iowa General Assembly
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