Idaho Code § 49-1310

The person in charge of any garage or repair shop to which is brought any motor vehicle which shows evidence of having been involved in an accident of which a report is required as provided in section 49-1306, Idaho Code, or struck by any bullet, shall report to the local police department if the garage is located within a city, otherwise to the office of the county sheriff or the nearest office of the state police within forty-eight (48) hours after the motor vehicle is received, giving the engine number, registration number, and the name and address of the owner or operator of the vehicle.