Idaho Code § 14-5-1001: VERIFIED REPORT OF PROPERTY.

If a person does not file a report required by section 14-5-401, Idaho Code, or the administrator believes that a person may have filed an inaccurate, incomplete, or false report, the administrator may require the person to file a verified report in a form prescribed by the administrator. The verified report must:

(1) State whether the person is holding property reportable under this chapter;

(2) Describe property not previously reported or about which the administrator has inquired;

(3) Specifically identify property described under subsection (2) of this section about which there is a dispute whether it is reportable under this chapter; and

(4) State the amount or value of the property.