State v. Haberer

LAVORATO, Justice.

The State appeals from a district court order dismissing two counts of motor vehicle use tax evasion against Howard F. Haberer. Haberer significantly underreported the purchase price of two used cars when he applied for the certificate of title to each vehicle.

The State contends that a purchaser violates Iowa Code section 423.18(2) (1991), when the purchaser pays less than ninety percent of the tax required by Iowa Code chapter 423. In two instances, Haberer paid only forty-four and forty-three percent of the motor vehicle use tax required under section 423.18(2).

Haberer…