Idaho Code § 72-1330A: WILLFUL DEFINED.

(1) As used in this chapter, "willful" or "willfully" means the making of a statement where:

(a) The person knew the statement to be false or acted with deliberate ignorance of, or reckless disregard for, the truth of the matter; or

(b) The person failed to disclose a material fact that the person knew or should have known was required to be disclosed.

(2) To be willful, an act must be intentional, not accidental. No proof of specific intent to defraud or violate the law is required.