There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 31-2114 — NEGLECT TO SETTLE OR REPORT
TITLE 31 COUNTIES AND COUNTY LAW CHAPTER 21 COUNTY TREASURER AND TAX COLLECTOR 31-2114. NEGLECT TO SETTLE OR REPORT. If any county treasurer neglects or refuses to settle or report as required in the two (2) preceding sections, he forfeits and must pay to the county the sum of $500.00 for every such neglect or refusal, and the board of commissioners must institute suits for the recovery thereof.
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