2005 Idaho Code - 72-923 — FALSIFICATION OF PAYROLL

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 9
                             STATE INSURANCE FUND
    72-923.  FALSIFICATION OF PAYROLL. An employer who shall misrepresent the
amount of the payroll upon which the premiums chargeable by the state
insurance fund are to be based shall be liable to the manager 10 times the
amount of the difference between the premiums paid and the amount the employer
should have paid had his payroll been correctly computed; and the liability to
the manager under this section shall be enforced in a civil action by the
manager, and any amount so collected shall become a part of the state
insurance fund.