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 felony, and on conviction thereof shall be punished by imprisonment in the state prison for a period of not more than five (5) years or by a fine of not more than five thousand dollars ($5,000) or by both such fine and imprisonment.
History:
[18-6309, added 1981, ch. 72, sec. 1, p. 104.]
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.