2005 Idaho Code - 63-3078 — FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF OR DEFEAT TAX

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3078.  FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF [OR]
DEFEAT TAX. Any person required to collect, truthfully account for and pay
over any tax imposed by this title who wilfully fails to collect such tax, or
truthfully account for and pay over such tax, or wilfully attempts in any
manner to evade or defeat any such tax or the payment thereof, shall, in
addition to other penalties provided by law, be liable to a penalty equal to
the total amount of the tax evaded, or not collected, or not accounted for or
paid over. No penalty shall be imposed under this or other Idaho Code sections
for any offense to which this section is applicable except and to the extent
that such would be imposed when this section is interpreted in a manner
similar to the interpretation given to section 6672(a) of the internal revenue
code.