The bill establishes new penalties for law enforcement officers, including elected sheriffs, who knowingly and intentionally fail to comply with the requirements of Code chapter 27A, which pertains to the enforcement of immigration laws. Specifically, such noncompliance will result in a class D felony conviction, which carries a potential sentence of up to five years in confinement and fines ranging from $1,025 to $10,245.

Additionally, the bill mandates that a conviction under this provision will lead to the automatic revocation of the law enforcement officer's certification by the Iowa law enforcement academy, as outlined in section 80B.13A. This legislation aims to strengthen the enforcement of immigration laws by holding law enforcement personnel accountable for their compliance.