Idaho Code § 67-2717
The director of the department of finance may issue subpoenas and administer oaths, in the same manner, with the same power to enforce obedience thereof in the performance of his duties, as belongs and pertains to courts of law in this state. Any person refusing access to the department, or the director, to any such books or papers, or officers, agent, clerk, employee or other person aforesaid, or who shall obstruct such access, or who shall refuse to furnish any required information, or who shall in any manner hinder the thorough examination required by this chapter, of the officers or of the books, accounts, papers and finances pertaining to the officers, aforesaid, shall be guilty of a felony, and upon conviction thereof, shall be punished by a fine not exceeding one thousand dollars ($1,000), or imprisonment in the state penitentiary for a period not exceeding one (1) year, or both.
Idaho Code § 67-2717