Idaho State Statutes - Idaho Attorney Directory

It shall be
unlawful for any bank or bank holding company to carry as an asset any note,
obligation or security which is not the property of the bank or bank holding
company; and any officer or employee of any such bank or bank holding company
who places among the assets thereof any note, obligation or security which it
does not actually own, or who represents to the director or any examiner
appointed by him that any note, obligation or security carried among the
assets of the bank or bank holding company is the property of said bank, when
in fact such note, obligation or security is not owned by said bank or bank
holding company shall be guilty of a misdemeanor.

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