I was reviewing Chapter 12B – Security of the Revenue – in the Code of Iowa and stumbled upon 12B.15 OFFICIAL DELINQUENCY.
If any auditor or treasurer or other officer shall neglect or refuse to perform any act or duty specifically required of the officer, such officer shall be guilty of a simple misdemeanor, and the officer and the officer’s surety shall be liable on the official bond for any fine imposed, and for the damages sustained by any person through such neglect or refusal.
When was the last time an officer was charged and convicted under 12B.15? And who was it? And for what?