Any amount of deferred tax due under section 63-718 , Idaho Code, which is not paid to the state tax commission on the due date, is a delinquency subject to the provisions of chapter 10, title 63 , Idaho Code, except that references to county and county officials in that chapter shall be taken as references to the state tax commission.

[63-719, added 2006, ch. 234, sec. 1, p. 696.]