Idaho Code § 18-8622: FORFEITURE OF SUBSTITUTE PROPERTY.

If any of the property described in section 18-8611, Idaho Code, as a result of any act or omission of the defendant: (1) cannot be located upon the exercise of due diligence; (2) has been transferred or sold to, or deposited with, a third party; (3) has been placed beyond the jurisdiction of the court; (4) has been substantially diminished in value; or (5) has been commingled with other property that cannot be divided without difficulty, then the court shall order the forfeiture of any other property of the defendant up to the value of any property described in section 18-8611, Idaho Code.