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 498.24.
[C27, 31, 35, § 8508-a3; C39, § 8508.3; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 498.27]
97 Acts, ch 171, §29
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