Idaho Code § 62-411
In case of maiming or killing any cattle, sheep or hog, the body of the animal belongs to the company, unless the owner elects, within twelve (12) hours, to take the same in satisfaction or reduction of damages. The company may proceed to take care of and preserve the body of such animal, and must, unless taken by the owner, take off enough of the hide to show distinctly any brands on such animal, also both ears, including the hide between the ears, and in such way as to keep the ears together, and the pieces of hide so taken off, and the ears of each animal, must be attached together and preserved for at least three (3) months for inspection at the station house nearest to the place where such killing or maiming occurred. For every failure so to keep any such pieces of hide and ears for inspection, the company, in addition to the damages to the owner, forfeits $100, to be recovered in an action in the name of the state, in any court of competent jurisdiction, one-half to be paid into the school fund of the county, and the residue to the informer.
Idaho Code § 62-411