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.
In determining the place of trial, the situs of an offense in this section is in the county of the residence of the person charged with the offense. However, if the person is a nonresident or the person's residence cannot be determined, the situs of the offense is in Polk county. Prosecution for an offense specified in this section shall be commenced within six years following its commission.
[C27, 31, § 5093-a4, -a6, -a7, -a8; C35, § 5093-f31; C39, § 5093.31; C46, 50, 54, § 324.58, 324.59; C58, 62, 66, § 324.74; C71, 73, 75, 77, 79, 81, § 324.75]
83 Acts, ch 160, § 2
C93, § 452A.75
Fraudulent practices, see § 714.8-714.14
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