Idaho Code § 19-403

Misdemeanors.
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(1) Except as provided in subsections (2) and (3) of this section, a prosecution for any misdemeanor must be commenced by the filing of the complaint or the finding of an indictment within one (1) year after its commission.
(2) A prosecution for failure to report or failure to cause to be reported the abuse, abandonment or neglect of a child as provided for in section 16-1605 , Idaho Code, must be commenced by the filing of the complaint or the finding of an indictment within four (4) years after its commission.
(3) A prosecution for misuse of funds as provided for in section 18-5702 (1), Idaho Code, must be commenced by the filing of the complaint or the finding of an indictment within five (5) years after its commission.

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