Idaho Code § 38-113
When the owner of forest land shall have sold timber and/or other forest products or potential forest products thereon to another, retaining the land, the owner of the timber and/or other forest products or potential forest products shall be responsible for providing the protection required by section 38-111, Idaho Code, for that portion of the land covered by his uncut timber and/or other forest products or potential forest products and for the area he has cut over during the year up to the end of the closed season, and for any areas he has cut over without complying with the forest fire and slash disposal laws of the state, and if he fails, neglects or refuses to provide the protection required by section 38-111, Idaho Code, the director of the department of lands shall provide such patrol and protection at the cost per acre to said owner at the rates therein established. Any amounts due and unpaid for this purpose shall be a lien upon the remaining standing timber and/or other forest products or potential forest products and upon the timber and/or other forest products theretofore cut and/or removed or remaining on the ground and may be collected through extension upon the tax rolls covering such property as in section 38-112, Idaho Code, provided for collection of similar liens upon forest land; provided, that if the director of the department of lands shall deem such property to be inadequate security, the lien, unless promptly paid on demand of the director of the department of lands, may be by him perfected and enforced as loggers' liens are perfected and enforced, or such amounts, together with any expenses rendered necessary, may be recoverable from the offender by a civil action for debt prosecuted in the name of the state of Idaho. Any recovery shall be paid to the state treasurer for deposit in the forest protection fund.
Idaho Code § 38-113