Idaho State Statutes - Idaho Attorney Directory

Every director, officer or
agent of any corporation or joint stock association who knowingly receives or
possesses himself of any property of such corporation or association otherwise
than in payment of a just demand, and who, with intent to defraud, omits to
make, or to cause or direct to be made, a full and true entry thereof in the
books or accounts of such corporation or association, and every director,
officer, agent or member of any corporation or joint stock association who,
with intent to defraud, destroys, alters, mutilates or falsifies any of the
books, papers, writings or securities belonging to such corporation or
association, or makes or concurs in making, any false entries, or omits or
concurs in omitting to make any material entry in any book of accounts, or
other record or document kept by such corporation or association, is
punishable by imprisonment in the state prison not less than three (3) nor
more than ten (10) years, or by imprisonment in a county jail not exceeding
one (1) year or a fine not exceeding $500, or by both such fine and
imprisonment.

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