Idaho State Statutes - Idaho Attorney Directory

It shall be the duty of all state,
county, city and precinct officers, who receive fees for services in an
official capacity, or who receive public moneys for safekeeping, to at all
times keep a public account of the same, consisting of a day book and ledger
in which shall be entered all receipts of fees or moneys, with a brief
statement of from whom and on what account the same were received; and a like
account of all disbursements of such moneys, and to whom and on what account
the same were paid. A failure to comply with the requirements of this section
shall subject the offender, upon conviction, to the payment of a fine not
exceeding [three hundred dollars (]$300[)], or to imprisonment in the county
jail for a period not exceeding six (6) months, or to both such fine and
imprisonment.

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