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.
[C27, 31, 35, § 8480-a3; C39, § 8480.3; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 497.25]
97 Acts, ch 171, §27
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