Iowa Code § 726.2 : CRIMINAL LAW AND PROCEDURE — CRIME CONTROL AND CRIMINAL ACTS — Protection of the family and dependent persons — CRIMINAL VIOLATIONS AND PENALTIES — Incest

A person, except a child as defined in section 702.5, who performs a sex act with another whom the person knows to be related to the person, either legitimately or illegitimately, as an ancestor, descendant, brother or sister of the whole or half blood, aunt, uncle, niece, or nephew, commits incest. Incest is a class "D" felony.