440.6  Fraudulent withholding -- penalty.

In case the property has been fraudulently withheld from assessment, the director of revenue may, in addition to said ten percent add any additional percent, not exceeding fifty percent.

Section History: Early form

  [C27, 31, 35, § 7105-a6; C39, § 7105.6; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 440.6]

Section History: Recent form

  2003 Acts, ch 145, §286


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