2005 Idaho Code - 72-1371 — MISREPRESENTATION TO OBTAIN BENEFITS OR TO PREVENT PAYMENTS OR TO EVADE CONTRIBUTION LIABILITY -- CRIMINAL PENALTY

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 13
                           EMPLOYMENT SECURITY LAW
    72-1371.  MISREPRESENTATION TO OBTAIN BENEFITS OR TO PREVENT PAYMENTS OR
TO EVADE CONTRIBUTION LIABILITY -- CRIMINAL PENALTY. (1) The making of a false
statement when the maker knows the statement to be false, or the wilful
[willful] failure to disclose a material fact in order to obtain or increase
any benefit or other payment under this chapter or under an unemployment
insurance law of any state or of the federal government, either for the
benefit of the maker or for any other person, is hereby declared to be a
felony.
    (2)  The making by an employer or any officer or agent of an employer or
any other person of a false statement or representation when the maker knows
the statement or representation to be false, or the willful failure to
disclose a material fact to prevent or reduce the payment of benefits to any
individual entitled thereto or to avoid becoming or remaining a covered
employer or to avoid or reduce any contribution or other payment required from
a covered employer under this chapter or under any unemployment insurance law
of any state or of the federal government, or the willful failure or refusal
to make such contributions or other payment or to furnish any such reports
required under this chapter is hereby declared to be a misdemeanor.