Every person who applies for deferral of taxes under section 63-714 , Idaho Code, knowing that the person for whom the application is made is not a qualified claimant or knowing that the property is not qualified property, is guilty of a misdemeanor and on conviction thereof shall be punished as provided for misdemeanors in section 18-303 , Idaho Code.

[63-721, added 2006, ch. 234, sec. 1, p. 697.]