Additions and penalties
The additions, penalties and requirements provided by the Idaho income tax act,
63-3077, Idaho Code, shall apply in the same manner and to the same extent to this act as
to the Idaho income tax act and shall cover acts, omissions, and delinquencies
under the Idaho income tax act and such additions, penalties and requirements
shall, for this purpose, be described and be for acts, omissions, delinquencies
and requirements under the Idaho tobacco products tax act.