Iowa Code § 321.151: Duty and liability of treasurer.

The county treasurer shall collect the registration fee, the fee for new registration, and penalties on each vehicle registered by the county treasurer and shall be responsible on the county treasurer’s bond for such amount. The county treasurer shall remit such amount to the treasurer of state as provided in this chapter. Fees collected pursuant to participation in county issuance of driver’s licenses under chapter 321M shall be governed by the provisions of that chapter.