1. (1) Any person who willfully fails to render any report or perform other duties required under this Act is guilty of a misdemeanor.
2. (2) Any person who willfully refuses to pay or deliver unclaimed property to the State Treasurer as required under this Act is guilty of a misdemeanor.

Note: See note under 98.432.

[1957 c.670 §36; 1993 c.694 §22; 2019 c.678 §29]