Idaho Code § 67-1053: Obstructing or misleading state controller — Penalty.

Any person who shall wilfully obstruct or mislead the state controller in the execution of his duties as by this chapter prescribed, shall be guilty of a felony, and upon conviction thereof, shall be punished by a fine of not more than five thousand dollars ($5,000), or imprisonment in the penitentiary not more than five (5) years, or both.