Idaho Code § 40-818: Limitation on levies — Penalties.

It shall be unlawful for any board of highway district commissioners or its members to levy any tax upon the property in a highway district for any purpose whatsoever in excess of the levies provided by law. Any highway district commissioner violating the provisions of this chapter shall be deemed guilty of a misdemeanor and upon conviction shall forfeit his office, and it shall become vacant immediately. The vacancy in office shall be filled in the manner provided by law for filling of vacancies.