This bill establishes new penalties for law enforcement officers, including elected sheriffs, who fail to comply with the requirements of Iowa's immigration enforcement laws as outlined in Code chapter 27A. Specifically, it states that any officer who knowingly and intentionally does not adhere to these requirements will be guilty of a class D felony upon conviction. The penalties for a class D felony include a maximum confinement of five years and a fine ranging from $1,025 to $10,245.

Additionally, the bill mandates that a conviction under this provision will result in the automatic revocation of the law enforcement officer's certification by the Iowa law enforcement academy. This measure aims to strengthen the enforcement of immigration laws by holding law enforcement personnel accountable for non-compliance.