Idaho Code § 18-2421: Penalties.

A person who violates any provision of the unused merchandise ownership protection act is guilty of a misdemeanor for the first offense. Any person who pleads guilty to or is found guilty of a violation of the unused merchandise ownership protection act, or any substantially conforming statute in another state or any local jurisdiction, for a second time within five (5) years, notwithstanding the form of the judgment(s) or withheld judgment(s), is guilty of a felony and shall be sentenced to the custody of the state board of correction for a term not to exceed five (5) years, or shall be fined an amount not to exceed twenty-five thousand dollars ($25,000) or both.