Idaho Code § 74-713: LATE FILING OF REPORT — FEES.

(1) If any person fails to file a report required under this chapter on or before a specified date, he shall be liable to the secretary of state for deposit in the general fund in the amount of fifty dollars ($50.00) per day beginning forty-eight (48) hours after the deadline until the report is filed. The secretary of state shall notify the person that a fine has been assessed and will continue to accrue until the report has been filed. The notification shall be made by telephone or electronic means within twenty-four (24) hours of the missed filing deadline.

(2) The remedy provided in this section is cumulative and does not exclude any other remedy or penalty prescribed in section 74-712, Idaho Code.