Idaho Code § 31-3102: Refusal to account is embezzlement.

Any county officer or deputy who shall neglect or refuse to account for and pay into the county treasury any money received as fees or compensation in excess of his actual and necessary expenses, incurred in the performance of his official duties, within ten (10) days after his quarterly settlement with the county, shall be guilty of embezzlement of public funds, and be punishable as provided for such offense.