Iowa Code § 257B.44: Penalty against county auditor.

A county auditor failing or neglecting to perform required duties under this chapter, is liable to a penalty of not less than one hundred nor more than five hundred dollars, to be recovered in an action brought in the district court by the board of supervisors. The judgment shall be entered against the party and the party’s sureties, and the proceeds shall be paid to the treasurer of state for deposit in the general fund of the state.