55.17  OWNER’S DUTY TO REPORT BITES.
It is the duty of the owner of any dog, cat or other animal which has bitten or attacked a person or any person having knowledge of such bite or attack to report this act to a local health or law enforcement official.  It is the duty of physicians and veterinarians to report to the local board of health the existence of any animal known or suspected to be suffering from rabies.
(Code of Iowa, Sec. 351.38)