{"data":{"id":"us-ia/iowa-code-9i.12","jurisdiction":"us-ia","citation":"Iowa Code § 9I.12","heading":"Penalty — failure to timely file.","body":"A civil penalty not to exceed twenty-five percent of the county’s assessed value of the subject agricultural land for the previous year shall be imposed, for each offense, upon a nonresident alien, foreign business, or foreign government, or an agent, trustee, or other fiduciary thereof, who fails to timely file the registration as required by section 9I.7.","path":["Title I - STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)","Chapter 9I - NONRESIDENT ALIENS — LAND OWNERSHIP"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/9I.12.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:39:59Z","sha256":"85d39d62aabf697d8d96339fc916847d142fed30e91fbde038c19ca25b7c2427","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-9i.11","next":"us-ia/iowa-code-10.1"},"notice":"GroundRules: Original legal text. Not legal advice."}