1. In addition to the tax or additional tax, the taxpayer shall pay a penalty as provided in section 421.27. The taxpayer shall also pay interest on the tax or additional tax at the rate in effect under section 421.7, for each month counting each fraction of a month as an entire month, computed from the date the monthly deposit form or return was required to be filed. The penalty and interest shall be paid to the department and disposed of in the same manner as other receipts under this chapter. Unpaid penalties and interest may be collected in the same manner as the tax imposed by this chapter.
2. A person who willfully attempts in any manner to evade a tax imposed by this chapter or the payment of the tax, or a person who makes or causes to be made any false or fraudulent monthly deposit form or return with intent to evade the tax imposed by this chapter or the payment of the tax is guilty of a class "D" felony.
3. A person required to pay tax, or to make, sign or file a monthly deposit form or return, who willfully makes a false or fraudulent monthly deposit form or return, or who willfully fails at the time required by law to pay at least ninety percent of the tax or fails to make, sign or file the monthly deposit form or return, is guilty of a fraudulent practice.
4. For purposes of determining the place of trial, the situs of an offense specified in this section is in the county of the residence of the person charged with the offense, unless that person is a nonresident of this state or the residence of that person cannot be established, in which event the situs of the offense is in Polk county.
5. A prosecution for an offense specified in this section shall be commenced within six years after its commission.
[C39, § 6943.118-6943.120; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, § 423.18-423.20; C81, § 423.18; 81 Acts, ch 131, § 11; 82 Acts, ch 1022, § 7, 8]
83 Acts, ch 160, § 8; 84 Acts, ch 1173, § 7; 86 Acts, ch 1007, § 36; 87 Acts, ch 199, § 10; 90 Acts, ch 1172, § 11; 95 Acts, ch 83, §15
Referred to in § 423.7A
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