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 .
Iowa Code § 9I.12
2002 Acts, ch 1095, §10
C2003, § 9I.12 .