Any person required to collect, truthfully account for and pay over any tax imposed by this title who wilfully fails to collect such tax, or truthfully account for and pay over such tax, or wilfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for or paid over. No penalty shall be imposed under this or other Idaho Code sections for any offense to which this section is applicable except and to the extent that such would be imposed when this section is interpreted in a manner similar to the interpretation given to section 6672(a) of the internal revenue code.
Idaho Code § 63-3078
Failure to collect and pay over tax, or attempt to evade of [or] defeat tax
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
1959, ch. 299, § 78, p. 613; am. 1967, ch. 294, § 11, p. 828; am. 1997, ch. 380, § 1, p. 1211.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.