Idaho Code § 18-6308

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.