It shall be unlawful for any provider or person, knowingly, with intent to defraud another, by means of a false statement or representation or by deliberate concealment of any material fact, or any other fraudulent scheme or device, to:
Any provider or person who violates the provisions of this section shall be guilty of a felony and shall be subject to a term of imprisonment not to exceed fifteen (15) years, or a fine not to exceed fifteen thousand dollars ($15,000), or both, and shall be ordered to make restitution to the department or any other person for any financial loss sustained as a result of a violation of this section. Each instance of violation shall be considered a separate offense, and nothing in this section shall prohibit or preclude a provider or person from being prosecuted under any other provision of the criminal code.
Idaho Code § 56-227A