Senate File 182 - Introduced SENATE FILE 182 BY PETERSEN A BILL FOR An Act relating to limitations of criminal actions by extending 1 the limitation period of time for fraud or breach of 2 fiduciary obligation, and expanding the periods of time 3 excluded from the limitation due to concealment and lack of 4 evidence to prosecute. 5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 6 TLSB 1436XS (2) 87 jm/rj
S.F. 182 Section 1. Section 802.5, Code 2017, is amended to read as 1 follows: 2 802.5 Extension for fraud, fiduciary breach. 3 If the periods prescribed in sections 802.3 and 802.4 have 4 expired, prosecution may nevertheless be commenced for any 5 offense a material element of which is either fraud or a breach 6 of fiduciary obligation within one year after discovery of the 7 offense by an aggrieved party or by a person who has legal duty 8 to represent an aggrieved party and who is not a party to the 9 offense, but in no case shall this provision extend the period 10 of limitation otherwise applicable by more than three seven 11 years. 12 Sec. 2. Section 802.6, Code 2017, is amended by adding the 13 following new subsection: 14 NEW SUBSECTION . 3. The time within which an indictment or 15 information must be found shall not include the time during 16 which the accused person conceals evidence of the offense, 17 evidence sufficient to charge the person with the offense is 18 unknown to the prosecuting attorney, and the offense could not 19 have been discovered by the prosecuting attorney through the 20 exercise of due diligence. 21 EXPLANATION 22 The inclusion of this explanation does not constitute agreement with 23 the explanation’s substance by the members of the general assembly. 24 This bill relates to limitations of criminal actions 25 (statute of limitations) by extending the limitation for fraud 26 or breach of fiduciary obligation, and expanding the periods of 27 time excluded from limitations. 28 Under the bill, if the limitation periods in Code sections 29 802.3 (felony —— aggravated or serious misdemeanor) and 802.4 30 (simple misdemeanor —— ordinance) have expired, the time 31 period to prosecute may be extended for any criminal offense 32 within one year after discovery of the criminal offense, 33 where a material element of the offense contains either fraud 34 or a breach of fiduciary obligation, but the time period to 35 -1- LSB 1436XS (2) 87 jm/rj 1/ 2
S.F. 182 prosecute the criminal offense shall not be extended by more 1 than seven years. Currently, the time period to prosecute 2 a criminal offense where a material element of the offense 3 contains either fraud or a breach of fiduciary obligation 4 may be extended within one year of discovery of the criminal 5 offense, but the time period to prosecute the criminal offense 6 shall not be extended by more than three years. 7 The bill also excludes from the statute-of-limitations 8 period the time period during which the accused person conceals 9 evidence of the offense, evidence sufficient to prosecute 10 the person with that offense is unknown to the prosecuting 11 attorney, and the offense could not have been discovered by the 12 prosecuting attorney through the exercise of due diligence. 13 -2- LSB 1436XS (2) 87 jm/rj 2/ 2