ID S1232

Establishes the "Idaho Son of Sam Law" requiring any person or company paying an offender for work exploiting the notoriety of their crime to send payment to the Idaho State Treasurer for deposit in an interest-bearing escrow account for 5 years

Attorney general must notify all known victims within 30 days of escrow deposit; victims may file lawsuits or use restitution orders to claim funds, with court-ordered distribution to victims who win judgments

Exempts payments for legal services, works only briefly mentioning the crime, regular wages unrelated to the crime, pre-crime earnings, and news/documentary works paying only normal interview fees

Imposes civil penalties of up to 3 times the amount withheld plus attorney's fees against any person or company knowingly failing to submit required proceeds

Repeals existing Section 19-5301 and takes effect July 1, 2026 under emergency declaration