2005 Idaho Code - 63-3075 — PENALTIES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3075.  PENALTIES. (a) Any person required under this act to pay any
tax, or required by law or regulations made under authority thereof to make a
return, keep any records, or supply any information, for the purposes of the
computation, assessment, or collection of any tax imposed by this act, who
wilfully fails to pay such tax, make such returns, keep such records, or
supply such information at the time or times required by law or regulations,
shall, in addition to other penalties provided by law, be guilty of a
misdemeanor and, upon conviction thereof, be fined not more than three hundred
dollars ($300), or imprisoned for not more than six (6) months or both.
    (b)  Any person required under this act to collect, account for and pay
over any tax imposed by this act, who wilfully fails to collect or truthfully
account for and pay over such tax, and any person who wilfully attempts in any
manner to evade or defeat any tax imposed by this act or the payment thereof,
shall, in addition to other penalties provided by law, be guilty of a felony
and, upon conviction thereof, be fined not more than ten thousand dollars
($10,000), or imprisoned for not more than five (5) years or both.
    (c)  Any person who wilfully aids or assists in, or procures, counsels, or
advises, the preparation or presentation under, or in connection with any
matter arising under, this act, of a false or fraudulent return, affidavit,
claim, or document, shall (whether or not such falsity or fraud is with the
knowledge or consent of the person authorized or required to present such
return, affidavit, claim, or document) be guilty of a felony and, upon
conviction thereof, be fined not more than ten thousand dollars ($10,000), or
imprisoned for not more than five (5) years, or both.
    (d)  Notwithstanding the provisions of sections 19-402 and 19-403, Idaho
Code, no person shall be prosecuted, tried, or punished for any of the
offenses contained in subsections (a), (b), or (c) of this section, unless the
complaint or indictment is filed within six (6) years from the commission of
the offense.