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Terms Used In Iowa Code 12B.14

  • person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
 Any officer or other person making a false statement or report or in any manner violating any of the provisions of sections 12B.10 through 12B.13 shall be guilty of a fraudulent practice.