Idaho Code § 72-1011

Penalty for fraudulently obtaining benefits.
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Any person who knowingly makes a false claim or a false statement or uses any other fraudulent device in connection with any claim is guilty of theft as provided in section 18-2403 , Idaho Code, and upon conviction shall, in addition to being punished as provided in chapter 24, title 18 , Idaho Code, forfeit and repay any compensation paid under this chapter.

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