TITLE 72

WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION

CHAPTER 13

EMPLOYMENT SECURITY LAW

72-1371.  Misrepresentation to obtain benefits or to prevent payments or to evade contribution liability — Criminal penalty. (1) Any person who willfully makes a false statement or willfully fails to disclose a material fact in order to obtain or increase any benefit or other payment pursuant to this chapter or an unemployment insurance law of any state or the federal government, either for the benefit of the maker or for any other person, shall be guilty of:

(a)  A misdemeanor punishable as provided in section 18-113, Idaho Code, if the amount of benefits the person obtained or attempted to obtain in violation of the provisions of this subsection is one thousand dollars ($1,000) or less; or

(b)  A felony punishable as provided in section 18-112, Idaho Code, if the amount of benefits the person obtained or attempted to obtain in violation of the provisions of this subsection exceeds one thousand dollars ($1,000).

(2)  Each false statement or failure to disclose a material fact is a separate offense. When a series of violations pursuant to subsection (1) of this section occurs during a single benefit year, the violations may be aggregated into one (1) or more counts and the sum of the value of all of the overpayments in the count shall be considered in determining whether the value of overpayments exceeds one thousand dollars ($1,000).

(3)  The willful making by an employer or any officer or agent of an employer or any other person of a false statement or representation when the maker knows the statement or representation to be false, or the willful failure to disclose a material fact to prevent or reduce the payment of benefits to any individual entitled thereto or to avoid becoming or remaining a covered employer or to avoid or reduce any contribution or other payment required from a covered employer under this chapter or under any unemployment insurance law of any state or of the federal government, or the knowing failure or refusal to make such contributions or other payment or to furnish any such reports required under this chapter is hereby declared to be a misdemeanor.

(4)  Nothing in this section shall preclude prosecution under any other provisions of law.

History:

[72-1371, added 1947, ch. 269, sec. 71, p. 793; am. 1949, ch. 144, sec. 71, p. 252; am. 1951, ch. 235, sec. 5, p. 472; am. 1961, ch. 294, sec. 5, p. 517; am. 1963, ch. 316, sec. 6, p. 864; am. 1998, ch. 1, sec. 90, p. 88; am. 2025, ch. 28, sec. 6, p. 99.]