Title 18 — CRIMES AND PUNISHMENTS
82 chapters · 868 sections in this title.
Idaho Code § 18-6301 Taxation — Refusal to give assessor list of property
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18-6301. Taxation — Refusal to give assessor list of property. Every person who unlawfully refuses upon demand to give to any county assessor a list of his property subject to taxation, or to swear to such list, or who gives a false name, or fraudulently refuses to give his true …
Idaho Code § 18-6302 Use of illegal receipts
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18-6302. Use of illegal receipts. Every person who uses or gives any receipt except that prescribed by law, as evidence of the payment of any poll tax, road tax or license of any kind, or who receives payment of such tax or license without delivering the receipt prescribed by law…
Idaho Code § 18-6303 Unlawful possession of blank licenses or poll tax receipts
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18-6303. Unlawful possession of blank licenses or poll tax receipts. Every person who has in his possession with intent to circulate or sell, any blank licenses or poll tax receipts other than those furnished by the proper officer, is guilty of felony.
Idaho Code § 18-6304 Refusal to give tax collector names of employees
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18-6304. Refusal to give tax collector names of employees. Every person who, when requested by the collector of taxes or licenses, refuses to give to such collector the name and residence of each man in his employment, or to give such collector access to the building or place whe…
Idaho Code § 18-6305 Doing business without license
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18-6305. Doing business without license. Every person who commences or carries on any business, trade, profession or calling, for the transaction or carrying on of which a license is required by any law of this state, without taking out or procuring the license prescribed by such…
Idaho Code § 18-6306 Tax collector — Neglect of duty
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18-6306. Tax collector — Neglect of duty. If any tax collector or his deputy wilfully neglects or refuses to perform any of the duties enjoined on him by the provisions of title 63 of Idaho Code he is guilty of a misdemeanor in office, and shall be punished by imprisonment in the…
Idaho Code § 18-6307 Auditor — Neglect of duty
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18-6307. Auditor — Neglect of duty. If any county auditor neglects or refuses to perform the duties enjoined on him by the provisions of title 63 of the Idaho Code he is guilty of a felony, and shall be punished by imprisonment in the state prison for not more than one (1) year, …
Idaho Code § 18-6308 Violation of revenue laws
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18-6308. Violation of revenue laws. Any officer who, at the same time, performs the duties of any two officers, in any manner connected with the public revenue, except in the manner expressly provided by law, or any collecting or disbursing officer who refuses or neglects the per…
Idaho Code § 18-6309 Impersonation of revenue officer
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18-6309. Impersonation of revenue officer. Any person who shall in this state unlawfully exercise or attempt to exercise the functions of, or hold himself out as, an officer, agent, deputy or employee of the state tax commission or of any county assessor shall be guilty of a felo…