15A.3 Public economic development assistance — violations — criminal penalties. A person who engages in deception and knowingly makes or causes to be made, directly or indirectly, a false statement in writing, for the purpose of procuring economic development assistance from a state agency or political subdivision, for the benefit of the person or for whom the person is acting, is guilty of a fraudulent practice in the first degree as defined in section 714.9. For purposes of this section, 'deception' means deception as defined in section 702.9. 90 Acts, ch 1135, §1
Iowa Legal Code