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State Statutes - Idaho - Title 31 - Chapter 31 - 31-3102
Idaho Statutes
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31-3102 - REFUSAL TO ACCOUNT IS EMBEZZLEMENT
Any county officer or deputy
who shall neglect or refuse to account for and pay into the county treasury
any money received as fees or compensation in excess of his actual and
necessary expenses, incurred in the performance of his official duties, within
ten (10) days after his quarterly settlement with the county, shall be guilty
of embezzlement of public funds, and be punishable as provided for such
offense.
 
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