326.19A Failure to maintain operational records — penalty.
1. The department may assess a penalty in an amount equal to twenty percent of the apportioned fees if an audit conducted pursuant to the international registration plan confirms that the registrant has failed to maintain operational records on all of the following:
a. Verification of distance for the preceding year.
b. Reciprocity agreements to which the department may be a party.
2. The department shall adopt rules specifying the records and other information required for an audit under the international registration plan.
92 Acts, ch 1100, §7; 2010 Acts, ch 1061, §180; 2012 Acts, ch 1093, §27
Structure Iowa Code
Chapter 326 - REGISTRATION RECIPROCITY
Section 326.3 - Additional definitions.
Section 326.5 - Reciprocity agreements.
Section 326.6 - Apportionable registration fees.
Section 326.7 - Agreements on basis of compact miles.
Section 326.8 - Estimating mileage.
Section 326.9 - Individual vehicles not to be proportionally registered.
Section 326.11 - Subsequently acquired vehicles.
Section 326.12 - Vehicles deleted — registration transferred.
Section 326.13 - Information under oath.
Section 326.14 - Credentials — registration year and renewal — penalty.
Section 326.15 - Refunds of registration fees.
Section 326.16 - Delinquent fees.
Section 326.17 - Iowa base plates.
Section 326.18 - Nonresident fleet owner privileges.
Section 326.19 - Records preserved — audits.
Section 326.19A - Failure to maintain operational records — penalty.
Section 326.20 - Benefits extended to leased vehicles.
Section 326.21 - Laws of other jurisdictions — Iowa interests.
Section 326.22 - Operational laws of Iowa applicable.
Section 326.23 - Trip permits.
Section 326.24 - Registration denied or suspended.
Section 326.25 - Applications — investigations.
Section 326.27 - Violations to negate agreements.
Section 326.28 - Copies of records — fee.
Section 326.29 - Fees to road use tax fund.
Section 326.30 - Motor vehicle law applicable.
Section 326.31 - Filing incorrect information — effect.
Section 326.32 - Additional fees or restrictions by other jurisdictions — effect.