542.15 Criminal penalties.
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/ia/chapter-542-public-accountants/542-15·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
1. A person who violates a provision of section 542.13 is guilty of a serious misdemeanor.
2. If the board has reason to believe that a person has committed a violation subject to subsection 1, the board may certify the facts to the attorney general of this state, or to the county attorney of the county where the person maintains a business office, who, in the attorney general’s or county attorney’s discretion, may initiate an appropriate criminal proceeding.
3. If, after an investigation under section 542.11 or otherwise, the board has reason to believe that a person or firm has knowingly engaged in an act or practice that constitutes a violation subject to subsection 1, the board may submit its information to the attorney general of any state, or other appropriate law enforcement official, who, in such official’s discretion, may initiate an appropriate criminal proceeding.
2001 Acts, ch 55, §15, 38
Referred to in §542.14, 542.16