Iowa Code § 321.73: Reports by owners.

1. The owner, or person having a lien or encumbrance upon a registered vehicle which has been stolen or embezzled, may notify the department of such theft or embezzlement, but in the event of an embezzlement may make such report only after having procured the issuance of a warrant for the arrest of the person charged with such embezzlement.

2. Every owner or other person who has given any such notice must notify the department of a recovery of such vehicle.