715A.2A  Accommodation of forgery — penalty.
  1.  An employer is subject to the civil penalty in this section if the employer does either of the following:
  a.  Hires a person when the employer or an agent or employee of the employer knows that the document evidencing the person’s authorized stay or employment in the United States is in violation of section 715A.2, subsection 2, paragraph “a”, subparagraph (4), or knows that the person is not authorized to be employed in the United States.
  b.  Continues to employ a person when the employer or an agent or employee of the employer knows that the document evidencing the person’s authorized stay or employment in the United States is in violation of section 715A.2, subsection 2, paragraph “a”, subparagraph (4), or knows that the person is not authorized to be employed in the United States.
  2.  An employer who establishes that it has complied in good faith with the requirements of 8 U.S.C. §  1324a(b) with respect to the hiring or continued employment of an alien in the United States has established an affirmative defense that the employer has not violated this section.
  3.  a.  An employer who violates this section shall cease and desist from further violations and shall pay the following civil penalty:
  (1)  For a first violation, not less than two hundred and fifty dollars and not more than two thousand dollars for each unauthorized alien hired or employed.
  (2)  For a second violation, not less than two thousand dollars and not more than five thousand dollars for each unauthorized alien hired or employed.
  (3)  For a third or subsequent violation, not less than three thousand dollars and not more than ten thousand dollars for each unauthorized alien hired or employed.
  b.  In addition, an employer found to have violated this section shall be assessed the costs of the action to enforce the civil penalty, including the reasonable costs of investigation and attorney fees.
  4.  A civil action to enforce this provision shall be by equitable proceedings instituted by the attorney general or county attorney.
  5.  Penalties ordered pursuant to this section shall be paid to the treasurer of state for deposit in the general fund of the state.
96 Acts, ch 1181, §4; 2008 Acts, ch 1031, §69