Idaho Code § 18-6309

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.