426C.8 False claim — penalty.
A person who makes a false claim for the purpose of obtaining a credit provided for in this chapter or who knowingly receives the credit without being legally entitled to it is guilty of a fraudulent practice. The claim for a credit of such a person shall be disallowed and if the credit has been paid the amount shall be recovered in the manner provided in section 426C.7. In such cases, the department of revenue shall send a notice of disallowance of the credit.
2013 Acts, ch 123, §10, 13; 2015 Acts, ch 109, §16, 75