285.308 False statement, penalty.

285.308. False statement, penalty. — Any employee who states on the withholding form that he or she does not owe child support when such employee knowingly owes child support pursuant to a valid court order or administrative order is guilty of a class E felony. (L. 1993 S.B. 253 § 23, A.L. 2014 S.B. 491) Effective 1-01-17