1. A person commits the offense of tampering with a rabies vaccination tag if all of the following apply:
a. The person knowingly removes, damages, or destroys a rabies vaccination tag as described in section 351.35.
b. The rabies vaccination tag is attached to a collar worn by a dog, including as provided in sections 351.25 and 351.26.
2. a. For a first conviction, the person is guilty of a simple misdemeanor.
b. For a second or subsequent conviction, the person is guilty of a serious misdemeanor.
3. This section shall not apply to an act taken by any of the following:
a. The owner of the dog, an agent of the owner, or a person authorized to take action by the owner.
b. A peace officer as defined in section 801.4.
c. A veterinarian licensed as provided in chapter 169.
d. An animal shelter or pound as defined in section 162.2.