Idaho State Statutes - Idaho Attorney Directory

Any handler, dealer or grower who
fails to make collection, file return or pay any tax within the time required
by or pursuant to this act shall thereby forfeit to the state a penalty of
five per centum (5%) of the amount of tax determined to be due, as provided in
this act, plus one per centum (1%) of such amount for each month of delay or
fraction thereof after the expiration of the first month after such return was
required to be filed or such tax became due; but the commission, if satisfied
that the delay was excusable, may remit all or any part of such penalty. Such
penalty shall be paid to the commission and disposed of as provided with
respect to moneys derived from the taxes levied and imposed by this act.

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