If any of the property described in section 37-2801 , Idaho Code, as a result of any act or omission of the defendant: (1) Cannot be located upon the exercise of due diligence; (2) Has been transferred or sold to, or deposited with, a third party; (3) Has been placed beyond the jurisdiction of the court; (4) Has been substantially diminished in value; or (5) Has been commingled with other property which cannot be divided without difficulty; the court shall order the forfeiture of any other property of the defendant up to the value of any property described in section 37-2801 , Idaho Code.
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