Idaho State Statutes - Idaho Attorney Directory

(1) Any employer
required to secure the payment of compensation under this law who fails to
secure the payment thereof shall be guilty of a misdemeanor. In any case where
the employer is a corporation or a limited liability company, any officer or
employee of the corporation or manager or employee of a limited liability
company who had authority to secure payment of compensation on behalf of the
corporation or limited liability company and failed to do so shall
individually be guilty of a misdemeanor.
(2) Such officer, employee or manager shall be personally liable jointly
and severally with such corporation or limited liability company for any
compensation which may accrue under this law in respect to any injury or
occupational disease suffered by any employee of such corporation or limited
liability company while it shall so fail to secure the payment of
compensation.
(3) Any employer who knowingly transfers, sells, encumbers, assigns, or
in any manner disposes of, conceals, secretes or destroys any property or
records belonging to such employer, after one (1) of its employees has been
afflicted by an injury or occupational disease, with intent to avoid the
payment of compensation to such employee or his dependents, shall be guilty of
a misdemeanor. In any case where such employer is a corporation or limited
liability company, any officer, employee or manager thereof, if knowingly
participating or acquiescing in any such act, shall also be individually
guilty of a misdemeanor.
(4) Any employer required to secure the payment of compensation under
this law, who fails to do so, may be liable for a penalty of either two
dollars ($2.00) for each employee for each day or twenty-five dollars ($25.00)
for each day during which such failure continues, whichever is greater, and in
cases where the employer is a corporation or limited liability company and is
unable to pay the fine, any officer or employee of the corporation or manager
of a limited liability company who had authority to secure payment of
compensation on behalf of the corporation or a limited liability company and
failed to do so, shall be liable for a like penalty, to be recovered for the
time during which such failure continued, but for not more than three (3)
consecutive years, in an action brought by the commission in the name of the
state of Idaho; any amount so collected shall be paid into the industrial
administration fund; for this purpose the district court of any county in
which the employer carries on any part of its trade or occupation shall have
jurisdiction. In determining whether penalties should be assessed or collected
for the employer's failure to secure the payment of compensation, the
commission may consider the following factors:
(a) When the employer was notified that such employer's worker's
compensation insurance coverage had been cancelled or that such insurance
was required;
(b) The length of time that elapsed between when the employer was
notified that worker's compensation insurance coverage was required or
that such employer's coverage had been cancelled, and the date that such
coverage was put into effect;
(c) Whether the employer is able to document attempts to secure worker's
compensation insurance coverage during the period of time that such
employer was without such coverage;
(d) Whether there were prior instances in which the employer failed to
keep worker's compensation insurance in effect or such coverage was
cancelled, and the reasons for such failure or cancellation;
(e) The reasons that the employer is unable to obtain or keep in effect
worker's compensation insurance coverage;
The above factors are not exclusive and the commission may consider any other
relevant factor.
(5) If any employer required to secure the payment of compensation under
this law is or has been in default under section 72-301, Idaho Code, the
employer may be enjoined by the district court of any county in which such
employer carries on any part of its trade or occupation from carrying on such
business while any default under section 72-301, Idaho Code, exists. All
proceedings in the courts under this section are to be brought by the
industrial commission in the name of the state of Idaho.
(6) An employer who fails to secure the payment of compensation and who
has been assessed a penalty within the previous three (3) years pursuant to
section 72-319(4), Idaho Code, shall be liable for the following penalty in
addition to the penalty provided by section 72-319(4), Idaho Code:
(a) Five hundred dollars ($500) for the second failure to secure the
payment of compensation;
(b) One thousand dollars ($1,000) for the third and any subsequent
failure to secure the payment of compensation.

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