2018 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 7 - PROPERTY TAX RELIEF
Section 63-721 - KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR.
63-721. KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR. Every person who applies for deferral of taxes under section 63-714, Idaho Code, knowing that the person for whom the application is made is not a qualified claimant or knowing that the property is not qualified property, is guilty of a misdemeanor and on conviction thereof shall be punished as provided for misdemeanors in section 18-303, Idaho Code.
[63-721, added 2006, ch. 234, sec. 1, p. 697.]
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