On or before the first day of May of the year the report is due the secretary of state shall mail to each delinquent association a notice of such delinquency and of the penalties provided in section 497.22.
Iowa Code § 497.25
97 Acts, ch 171, §27
On or before the first day of May of the year the report is due the secretary of state shall mail to each delinquent association a notice of such delinquency and of the penalties provided in section 497.22.
Iowa Code § 497.25
97 Acts, ch 171, §27