diff --git a/CHANGELOG.md b/CHANGELOG.md
index b60368fc..c75f7aaa 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -70,6 +70,7 @@ Ref: https://keepachangelog.com/en/1.0.0/
 * (rpc) [#1340](https://github.com/evmos/ethermint/pull/1340) Fix error response when `eth_estimateGas` height provided is not found.
 * (rpc) [#1354](https://github.com/evmos/ethermint/pull/1354) Fix grpc query failure(`BaseFee` and `EthCall`) on legacy block states.
 * (cli) [#1362](https://github.com/evmos/ethermint/pull/1362) Fix `index-eth-tx` error when the indexer db is empty.
+* (state) [#1320](https://github.com/evmos/ethermint/pull/1320) Fix codehash check mismatch when the code has been deleted in the evm state.
 
 ## [v0.19.2] - 2022-08-29
 
diff --git a/x/evm/genesis.go b/x/evm/genesis.go
index a4440c61..b293cc12 100644
--- a/x/evm/genesis.go
+++ b/x/evm/genesis.go
@@ -48,11 +48,14 @@ func InitGenesis(
 				),
 			)
 		}
-
 		code := common.Hex2Bytes(account.Code)
 		codeHash := crypto.Keccak256Hash(code)
-		if !bytes.Equal(ethAcct.GetCodeHash().Bytes(), codeHash.Bytes()) {
-			panic("code don't match codeHash")
+
+		// we ignore the empty Code hash checking, see ethermint PR#1234
+		if len(account.Code) != 0 && !bytes.Equal(ethAcct.GetCodeHash().Bytes(), codeHash.Bytes()) {
+			s := "the evm state code doesn't match with the codehash\n"
+			panic(fmt.Sprintf("%s account: %s , evm state codehash: %v, ethAccount codehash: %v, evm state code: %s\n",
+				s, account.Address, codeHash, ethAcct.GetCodeHash(), account.Code))
 		}
 
 		k.SetCode(ctx, codeHash.Bytes(), code)
diff --git a/x/evm/genesis_test.go b/x/evm/genesis_test.go
index 4be1c74c..e060c5d9 100644
--- a/x/evm/genesis_test.go
+++ b/x/evm/genesis_test.go
@@ -7,6 +7,7 @@ import (
 
 	authtypes "github.com/cosmos/cosmos-sdk/x/auth/types"
 	"github.com/evmos/ethermint/crypto/ethsecp256k1"
+	etherminttypes "github.com/evmos/ethermint/types"
 	"github.com/evmos/ethermint/x/evm"
 	"github.com/evmos/ethermint/x/evm/statedb"
 	"github.com/evmos/ethermint/x/evm/types"
@@ -96,6 +97,45 @@ func (suite *EvmTestSuite) TestInitGenesis() {
 			},
 			true,
 		},
+		{
+			"ignore empty account code checking",
+			func() {
+				acc := suite.app.AccountKeeper.NewAccountWithAddress(suite.ctx, address.Bytes())
+
+				suite.app.AccountKeeper.SetAccount(suite.ctx, acc)
+			},
+			&types.GenesisState{
+				Params: types.DefaultParams(),
+				Accounts: []types.GenesisAccount{
+					{
+						Address: address.String(),
+						Code:    "",
+					},
+				},
+			},
+			false,
+		},
+		{
+			"ignore empty account code checking with non-empty codehash",
+			func() {
+				ethAcc := &etherminttypes.EthAccount{
+					BaseAccount: authtypes.NewBaseAccount(address.Bytes(), nil, 0, 0),
+					CodeHash:    common.BytesToHash([]byte{1, 2, 3}).Hex(),
+				}
+
+				suite.app.AccountKeeper.SetAccount(suite.ctx, ethAcc)
+			},
+			&types.GenesisState{
+				Params: types.DefaultParams(),
+				Accounts: []types.GenesisAccount{
+					{
+						Address: address.String(),
+						Code:    "",
+					},
+				},
+			},
+			false,
+		},
 	}
 
 	for _, tc := range testCases {