Idaho Code
Idaho Code § 18-1906 (2026)
Fraudulent reports by officers.
✓ current as of May 2026
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Fraudulent reports by officers.
Every director, officer or agent of any corporation or joint stock association who knowingly concurs in making or publishing any written report, exhibit or statement of its affairs or pecuniary condition, containing any material statement which is false, is guilty of a misdemeanor.
Notes of Decisions
Cited in 1
case, 2007–2007 · leading case: Mannos v. Moss, 155 P.3d 1166 (Idaho 2007).
Mannos v. Moss, 155 P.3d 1166 (Idaho 2007). “Third, Mannos asserts that Terry and Todd knowingly published a fraudulent written report as defined in Idaho Code § 18-1906 by providing him with a fraudulent financial statement.”
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