The person who moves the mobile home or manufactured home without having obtained a tax clearance statement as provided in section 435.24 shall pay a civil penalty of one hundred dollars. The penalty money shall be credited to the general fund of the county.
Iowa Code § 435.29
85 Acts, ch 70, §2 94 Acts, ch 1110, §17, 24; 98 Acts, ch 1107, §23, 33