63-721 — KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 7
                             PROPERTY TAX RELIEF
    63-721.  KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR. Every person who
applies for deferral of taxes under section 63-714, Idaho Code, knowing that
the person for whom the application is made is not a qualified claimant or
knowing that the property is not qualified property, is guilty of a
misdemeanor and on conviction thereof shall be punished as provided for
misdemeanors in section 18-303, Idaho Code.