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 semimonthly or monthly tax 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 division. Unpaid penalties and interest may be enforced in the same manner as the tax imposed by this division.
2. a. Any person who knowingly sells tangible personal property, tickets or admissions to places of amusement and athletic events, or gas, water, electricity, and communication service at retail, or engages in the rendering, furnishing, or performing of services enumerated in section 422.43, in this state without procuring a permit, as provided in section 422.53, or who violates section 422.49, and the officers of any corporation who so acts is guilty of a serious misdemeanor.
b. A person who knowingly sells tangible personal property, tickets or admissions to places of amusement and athletic events, or gas, water, electricity, and communication service at retail, or engages in the rendering, furnishing, or performing of services enumerated in section 422.43, in this state after the person's license has been revoked and before it has been restored as provided in section 422.53, subsection 5, and the officers of any corporation who so act are guilty of an aggravated misdemeanor.
3. A person who willfully attempts to evade a tax imposed by this division or the payment of the tax or a person who makes or causes to be made a false or fraudulent semimonthly or monthly tax deposit form or return with intent to evade the tax imposed by this division or the payment of the tax is guilty of a class "D" felony.
4. The certificate of the director to the effect that a tax has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this division, shall be prima facie evidence thereof.
5. A person required to pay a tax, or to make, sign, or file a semimonthly or monthly tax deposit form or return or supplemental return, who willfully makes a false or fraudulent semimonthly or monthly tax deposit form or return, or willfully fails to pay at least ninety percent of the tax or willfully fails to make, sign, or file the semimonthly or monthly tax deposit form or return, at the time required by law, is guilty of a fraudulent practice.
6. A prosecution for an offense specified in this section shall be commenced within six years after its commission.
[C35, § 6943-f53; C39, § 6943.089; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 422.58; 81 Acts, ch 131, § 10; 82 Acts, ch 1022, § 5, 9]
83 Acts, ch 160, § 7; 84 Acts, ch 1173, § 6; 86 Acts, ch 1007, § 32, 33; 90 Acts, ch 1172, § 10; 99 Acts, ch 152, § 8, 40
Referred to in § 422.47, 422.52, 422A.1, 422B.9, 422C.4, 455B.455
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