Idaho Code
Idaho Code

Idaho Code § 63-3075 (2026)

Penalties. 

✓ current as of May 2026
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Penalties. 

(a) Any person required under this act to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purposes of the computation, assessment, or collection of any tax imposed by this act, who wilfully fails to pay such tax, make such returns, keep such records, or supply such information at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than three hundred dollars ($300), or imprisoned for not more than six (6) months or both.

(b)  Any person required under this act to collect, account for and pay over any tax imposed by this act, who wilfully fails to collect or truthfully account for and pay over such tax, and any person who wilfully attempts in any manner to evade or defeat any tax imposed by this act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than ten thousand dollars ($10,000), or imprisoned for not more than five (5) years or both.
(c)  Any person who wilfully aids or assists in, or procures, counsels, or advises, the preparation or presentation under, or in connection with any matter arising under, this act, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than ten thousand dollars ($10,000), or imprisoned for not more than five (5) years, or both.
(d)  Notwithstanding the provisions of sections 19-402 and 19-403, Idaho Code, no person shall be prosecuted, tried, or punished for any of the offenses contained in subsections (a), (b), or (c) of this section, unless the complaint or indictment is filed within six (6) years from the commission of the offense.
Notes of Decisions
Cited in 8 cases, 1954–2002 · leading case: State v. Barlow, 746 P.2d 1032 (Idaho Ct. App. 1987).
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State v. Barlow, 746 P.2d 1032 (Idaho Ct. App. 1987). · cites it 12× “See I.C. §§ 63-3075 and 63-3634. At trial, Barlow took the stand in his own defense.”
State v. Gilbert, 736 P.2d 857 (Idaho Ct. App. 1987). · cites it 6× “In this case, Gilbert was prosecuted under I.C. § 63-3075, the statute prescribing penalties for noncompliance with tax obligations.”
State v. Nunez, 981 P.2d 738 (Idaho 1999). · cites it 4× “These instructions were rejected as “covered” by the district court.”
State v. Card, 45 P.3d 838 (Idaho 2002). · cites it 2× “Deputy Attorney General Jason Griess (“deputy” or “Griess”) presented evidence to the grand jury, and Card was charged by indictment with three counts of felony income tax evasion under Idaho Code § 63-3075 on December 8, 1998.”
Barraclough v. State Tax Comm'n, 266 P.2d 371 (Idaho 1954). · cites it 4× “This action was commenced in the District Court of Ada County for review of the order of the State Tax Commission as provided by Section 63-3075, I.C. Trial of the cause resulted in findings of fact, conclusions of law and judgment in favor of respondents.”
Snake River Mut. Fire Ins. Co. v. Neill, 336 P.2d 107 (Idaho 1959). · cites it 2× “' The taxpayer is authorized to sue the tax collector for the recovery of taxes erroneously or illegally collected (I.C. § 63-3075). Any party to such proceedings in the district court may appeal to the supreme court from the judgment of the district court (I.”
State v. Gibson, 760 P.2d 1187 (Idaho Ct. App. 1988). · cites it 20× “Persons who fail to comply with these provisions are subject to the criminal penalties set forth in I.C. § 63-3075. We see no cogent reason to engraft upon this scheme an interpretation so restrictive that it eviscerates any meaningful basis for enforcement by criminal…”
In re Padgett, 504 P.2d 814 (Idaho 1972). · cites it 2× “Count IV alleged that Padgett’s conviction for failing to file a State Tax Return for the year 1965 was in violation of I.C. § 63-3075(a), Canon 32 of the Canons of Professional Ethics of the Idaho State Bar, and Rule 153(c) of the Rules of the Board of Commissioners of the…”
— Idaho Code § 63-3075(a) — 2 cases
State v. Gibson, 760 P.2d 1187 (Idaho Ct. App. 1988). “Persons who fail to comply with these provisions are subject to the criminal penalties set forth in I.C. § 63-3075. We see no cogent reason to engraft upon this scheme an interpretation so restrictive that it eviscerates any meaningful basis for enforcement by criminal…”
In re Padgett, 504 P.2d 814 (Idaho 1972). “Count IV alleged that Padgett’s conviction for failing to file a State Tax Return for the year 1965 was in violation of I.C. § 63-3075(a), Canon 32 of the Canons of Professional Ethics of the Idaho State Bar, and Rule 153(c) of the Rules of the Board of Commissioners of the…”
— Idaho Code § 63-3075(b) — 2 cases
State v. Barlow, 746 P.2d 1032 (Idaho Ct. App. 1987). “See I.C. §§ 63-3075 and 63-3634. At trial, Barlow took the stand in his own defense.”
State v. Nunez, 981 P.2d 738 (Idaho 1999). “These instructions were rejected as “covered” by the district court.”
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