Idaho § 63-3078 FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF DEFEAT TAX

Idaho Statutes

§ 63-3078 — FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF DEFEAT TAX

Idaho § 63-3078

Title 63REVENUE AND TAXATION

Ch. 30INCOME TAX

This text of Idaho § 63-3078 (FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF DEFEAT TAX) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-3078 (2026).

Text

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.

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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.