67-1083. FAILURE TO SUBMIT FINANCIAL STATEMENT -- PENALTY. The person responsible shall submit the financial report required in section 67-1081, Idaho Code, within one hundred eighty (180) days after the last day of the reporting unit's fiscal year. Failure to comply with the terms of this act is a misdemeanor.
FAILURE TO SUBMIT FINANCIAL STATEMENT -- PENALTY
Idaho Code § 67-1083, under STATE CONTROLLER.
Idaho Code § 67-1083