Idaho § 54-419
Full text of Idaho Idaho Statutes § 54-419, with citation guidance and answers to common questions.
§ 54-419.
inaccurate statement and report of event - Additional tax - Notice - Penalty for delinquency. Whenever any promoter shall fail to make a report of any contest or exhibition within the time prescribed in this chapter or when such report is unsatisfactory to the commission, the commission or its agent may examine the books and records of such promoter; and may subpoena and examine under oath any officer of such promoter and such other person or persons as may be necessary to determine the total tax due. If upon the completion of such examination it shall be determined that an additional tax is due, notice thereof shall be served upon the promoter and if such promoter shall fail to pay such additional tax within twenty (20) days after service of such notice the delinquent promoter shall forfeit any licenses issued pursuant to this chapter and shall forever be disqualified from receiving any new license and in addition thereto, such promoter shall be liable to this state in the penal sum of ten thousand dollars ($10,000) to be collected by the attorney general by such action as may be necessary and in the manner provided by law. All moneys collected pursuant to the provisions of this section shall be remitted to the occupational licenses fund. Regardless of whether the delinquent promoter timely pays any additional tax, the commission may discipline the promoter for failing to make the statement and report of event within the prescribed time or for negligently or knowingly making an inaccurate statement and report of event.
Frequently Asked Questions About Idaho § 54-419
What does Idaho Statutes § 54-419 cover?
Section 54-419 is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 54-419?
A common citation format is "Idaho Statutes § 54-419" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 54-419 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.