Idaho Code § 72-1025

Fines -- Reimbursements -- Priority -- Disposition.
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(1) In addition to any other fine which may be imposed upon each person found guilty of criminal activity, the court shall impose a fine or reimbursement according to the following schedule, unless the court orders that such fine or reimbursement be waived only when the defendant is indigent and at the time of sentencing shows good cause for inability to pay and written findings to that effect are entered by the court:
(a) For each conviction or finding of guilt of each felony count, a fine or reimbursement of not less than seventy-five dollars ($75.00) per felony count;
(b) For each conviction or finding of guilt of each misdemeanor count, a fine or reimbursement of thirty-seven dollars ($37.00) per misdemeanor count;
(c) In addition to any fine or reimbursement ordered under subsection (a) or (b) above, the court shall impose a fine or reimbursement of not less than three hundred dollars ($300) per count for any conviction or finding of guilt for any sex offense, including, but not limited to, offenses pursuant to sections 18-1506 , 18-1507 , 18-1508 , 18-1508A , 18-6101 , 18-6108 , 18-6605 and 18-6608 , Idaho Code.
(2) The fine or reimbursement imposed under the provisions of this section shall have priority over all other judgments of the court, except an order to pay court costs.
(3) Notwithstanding the provisions of section 19-4705 , Idaho Code, the fines or reimbursements imposed under the provisions of this section shall be paid into the crime victims compensation account.

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