Idaho Code § 54-419
Whenever any promoter shall fail to make a report of any contest or exhibition within the time prescribed in this chapter or when such report is unsatisfactory to the commission, the commission or its agent may examine the books and records of such promoter; and may subpoena and examine under oath any officer of such promoter and such other person or persons as may be necessary to determine the total tax due. If upon the completion of such examination it shall be determined that an additional tax is due, notice thereof shall be served upon the promoter and if such promoter shall fail to pay such additional tax within twenty (20) days after service of such notice the delinquent promoter shall forfeit any licenses issued pursuant to this chapter and shall forever be disqualified from receiving any new license and in addition thereto, such promoter shall be liable to this state in the penal sum of ten thousand dollars ($10,000) to be collected by the attorney general by such action as may be necessary and in the manner provided by law. All moneys collected pursuant to the provisions of this section shall be remitted to the occupational licenses fund. Regardless of whether the delinquent promoter timely pays any additional tax, the commission may discipline the promoter for failing to make the statement and report of event within the prescribed time or for negligently or knowingly making an inaccurate statement and report of event.
Idaho Code § 54-419