Any employer who willfully or repeatedly violates the requirements of section 88.4, any standard, rule, or order adopted or issued pursuant to section 88.5, or rules adopted pursuant to this chapter, may be assessed a civil penalty of not less than the minimum penalty amount and not more than the maximum penalty amount set by the United States department of labor pursuant to the federal Occupational Safety and Health Act of 1970, Pub. L. No. 91-596, §17, codified at 29 U.S.C. § 666, as amended, and the federal Bipartisan Budget Act of 2015, Pub. L. No. 114-74, §701, for each willful violation. The commissioner shall adopt rules pursuant to chapter 17A, in accordance with this subsection, that contain the minimum and maximum penalty amounts for each willful violation.

 Any employer who has received a citation for a serious violation of the requirements of section 88.4, of any standard, rule, or order adopted or issued pursuant to section 88.5, or of any rules adopted pursuant to this chapter, shall be assessed a civil penalty of not more than the maximum penalty amount set by the United States department of labor pursuant to the federal Occupational Safety and Health Act of 1970, Pub. L. No. 91-596, §17, codified at 29 U.S.C. § 666, as amended, and the federal Bipartisan Budget Act of 2015, Pub. L. No. 114-74, §701, for each such violation. The commissioner shall adopt rules pursuant to chapter 17A, in accordance with this subsection, that contain the maximum penalty amount for each serious violation.

 Any employer who has received a citation for a violation of the requirements of section 88.4, of any standard, rule, or order adopted or issued pursuant to section 88.5, or of rules adopted pursuant to this chapter and the violation is specifically determined not to be of a serious nature, may be assessed a civil penalty of not more than the maximum penalty amount set by the United States department of labor pursuant to the federal Occupational Safety and Health Act of 1970, Pub. L. No. 91-596, §17, codified at 29 U.S.C. § 666, as amended, and the federal Bipartisan Budget Act of 2015, Pub. L. No. 114-74, §701, for each violation. The commissioner shall adopt rules pursuant to chapter 17A, in accordance with this subsection, that contain the maximum penalty amount for each nonserious violation.

 Any employer who fails to correct a violation for which a citation has been issued under section 88.7, subsection 1, within the period permitted for its correction, may be assessed a civil penalty of not more than the maximum penalty amount set by the United States department of labor pursuant to the federal Occupational Safety and Health Act of 1970, Pub. L. No. 91-596, §17, codified at 29 U.S.C. § 666, as amended, and the federal Bipartisan Budget Act of 2015, Pub. L. No. 114-74, §701, for each day during which the failure or violation continues. The commissioner shall adopt rules pursuant to chapter 17A, in accordance with this subsection, that contain the maximum penalty amount for each day during which the failure or violation continues. The period for correction shall not begin until the date of the final order of the appeal board of any review proceeding under section 88.8 initiated by the employer in good faith and not solely for delay or avoidance of penalties.

 Any employer who willfully violates any standard, rule, or order promulgated pursuant to section 88.5, or of any regulations prescribed pursuant to this chapter, and that violation caused death to any employee, shall, upon conviction, be guilty of a serious misdemeanor; except that if the conviction is for a violation committed after a first conviction of such person, the person shall be guilty of an aggravated misdemeanor.

 Any person who gives advance notice of any inspection to be conducted under this chapter, without authority from the commissioner or the commissioner’s designees, shall, upon conviction, be guilty of a serious misdemeanor.

 Whoever knowingly makes any false statement, representation, or certification in any application, record, report, plan, or other document filed or required to be maintained pursuant to this chapter shall, upon conviction, be guilty of a serious misdemeanor.

 Whoever violates the provisions of section 88.12 shall be guilty of a serious misdemeanor; and shall be removed from office or employment.

 Any employer who violates any of the posting, reporting, or recordkeeping requirements under this chapter, shall be assessed a civil penalty of not more than the maximum penalty amount set by the United States department of labor pursuant to the federal Occupational Safety and Health Act of 1970, Pub. L. No. 91-596, §17, codified at 29 U.S.C. § 666, as amended, and the federal Bipartisan Budget Act of 2015, Pub. L. No. 114-74, §701, for each violation. The commissioner shall adopt rules pursuant to chapter 17A, in accordance with this subsection, that contain the maximum penalty amount for each violation of any of the posting, reporting, or recordkeeping requirements under this chapter.

 The appeal board shall have the authority to assess all civil penalties provided in this section, giving due consideration to the appropriateness of the penalty with respect to the size of the business of the employer being charged, the gravity of the violation, the good faith of the employer, and the history of previous violations.

 For purposes of this section, a serious violation shall be deemed to exist in a place of employment if there is a substantial probability that death or serious physical harm could result from a condition which exists, or from one or more practices, means, methods, operations, or processes which have been adopted or are in use, in such place of employment unless the employer did not, and could not with the exercise of reasonable diligence, know of the presence of the violation.

 Civil penalties owed under this chapter shall be paid to the commissioner for deposit with the treasurer of state and shall accrue to the state and may be recovered in a civil action in the name of the state brought in the district court of the county where the violation is alleged to have occurred or where the employer has its principal office.