US Laws, Codes, Statutes & Cases

                                  TITLE  18
                            CRIMES AND PUNISHMENTS
                                  CHAPTER 63
                             REVENUE AND TAXATION
    18-6308.  VIOLATION OF REVENUE LAWS. Any officer who, at the same time,
performs the duties of any two officers, in any manner connected with the
public revenue, except in the manner expressly provided by law, or any
collecting or disbursing officer who refuses or neglects the performance of
the duties required of him by the title, Revenue, of the Idaho Code, is guilty
of a felony, and on conviction thereof must be punished by imprisonment in the
state prison for not more than one (1) year, or by a fine of not less than
$200 nor more than $1,000, or by both such fine and imprisonment, and must
forthwith be removed from office.