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 performance of the duties required of him by the title, Revenue, of the Idaho Code, is guilty of a felony, and on conviction thereof must be punished by imprisonment in the state prison for not more than one year, or by a fine of not less than $200 nor more than $1,000, or by both such fine and imprisonment, and must forthwith be removed from office.
History:
[18-6308, added 1972, ch. 336, sec. 1, p. 964.]
Structure Idaho Code
Title 18 - CRIMES AND PUNISHMENTS
Chapter 63 - REVENUE AND TAXATION
Section 18-6301 - TAXATION — REFUSAL TO GIVE ASSESSOR LIST OF PROPERTY.
Section 18-6302 - USE OF ILLEGAL RECEIPTS.
Section 18-6303 - UNLAWFUL POSSESSION OF BLANK LICENSES OR POLL TAX RECEIPTS.
Section 18-6304 - REFUSAL TO GIVE TAX COLLECTOR NAMES OF EMPLOYEES.
Section 18-6305 - DOING BUSINESS WITHOUT LICENSE.
Section 18-6306 - TAX COLLECTOR — NEGLECT OF DUTY.
Section 18-6307 - AUDITOR — NEGLECT OF DUTY.