(1) A person charged with desertion, absent without leave during time of war or during an emergency declared by the governor, aiding the enemy, mutiny, or fraudulent discharge, may be tried and punished at any time without limitation. (2) A person charged with any other offense under this code is not liable to be tried by court-martial if the offense was committed more than three (3) years before the receipt of sworn charges and specifications by an officer exercising court-martial jurisdiction over the command. (3) A person may not be punished under section 46-1107 , Idaho Code, if the offense was committed more than two (2) years before the imposition of punishment under section 46-1107 , Idaho Code. (4) If a person is convicted of fraudulent discharge, the individual may be tried at court-martial for all prior offenses committed under this code and the statute of limitations for those offenses shall be tolled for the period between the date of the fraudulent discharge and date of conviction for fraudulent discharge. (5) The statute of limitation set forth above, shall also be tolled under the following circumstances: (a) Periods in which the accused was absent from the state of Idaho, or in the custody of civil authorities, or in the hands of the enemy; (b) For an offense which is certified by the adjutant general to be detrimental to the prosecution of war or inimical to state or national security, the period of limitation prescribed in this section is extended to six (6) months after the termination of any hostilities proclaimed by the president or by a joint resolution of congress; (c) The statute of limitations applicable to any offense under this chapter: (i) Involving fraud or attempted fraud against the state of Idaho or any agency thereof in any manner, whether by conspiracy or not; (ii) Committed in connection with the acquisition, care, handling, custody, control, or disposition of any real or personal property of the state of Idaho or the United States; or (iii) Committed in connection with the negotiation, procurement, performance, payment, interim financing, cancellation, or other termination or settlement, of any contract, subcontract, or purchase order which is connected with or related to the prosecution of war, or any disposition of termination inventory by a defense contractor or governmental agencies; is tolled until three (3) years after the termination of hostilities proclaimed by the president or by a joint resolution of congress.
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