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secretary of the area education agency. 
299.4 Reports as to private instruction. The parent, guardian, or legal custodian of a child who is of compulsory attendance age, who places the child under competent private instruction under either section 299A.2 or 299A.3, not in an accredited school or a home school assistance program operated by a public or accredited nonpublic school, shall furnish a report in duplicate on forms provided by the public school district, to the district by the earliest starting date specified in section. 279.10, subsection 1. The secretary shall retain and file one copy and  forward the other copy to the district's area education agency. The report  shall state the name and age of the child, the period of time during which the  child has been or will be under competent private instruction for the year, an outline of the course of study, texts used, and the name and address of the instructor. The parent, guardian, or legal custodian of a child, who is placing  the child under competent private instruction, for the first time, shall also  provide the district with evidece that the child has had the immunizations required under section 139.9. The term "outline of course of study" shall  include subjects covered, lesson plans, and time spent on the areas of study.
299.5 Proof of mental or physical condition. The parent, guardian, or legal or actual custodian of a child who is of compulsory attendance age, who is physically or mentally unable to attend school, or whose presence in school would be injurious to the health of other pupils, shall furnish proofs by certificate under sections 256B.6 and 256B.7 as to the physical or mental condition of the child.
299.6 Violations---community service or fine or imprisonment.Any person who violates a mediation agreement under section 299.5A, who is referred for prosecution under section 299.5A and is convicted of a  violation of any of the provisions of sections 299.1 through 299.5, who violates any of the provisions of sections 299.1 through 299.5, or who  refuses to participate in mediation under section 299.5A, for a first offense, is guilty of a simple misdemeanor. 
A first offense conviction is punishable by imprisonment not exceeding ten days or a fine not exceeding one hundred dollars. The court may order the person to perform not more than forty hours of unpaid community service instead of any fine or imprisonment. A person convicted of a second violation is guilty of a serious misdemeanor.
A second offense conviction is punishable by imprisonment not exceeding twenty days or a fine not exceeding five hundred dollars, or both a fine and imprisonment. The court may order the person to perform unpaid community service instead of any fine or imprisonment.
A third or subsequent offense is a serious misdemeanor and a conviction is punishable by imprisonment not exceeding thirty days or a fine not exceeding one thousand dollars, or both a fine and imprisonment. The court may order the person