Idaho Code § 67-7111
The operator of any snowmobile or OHV involved in any accident resulting in injuries to or death to any person or property damage to property other than the operator's snowmobile or OHV in the estimated amount of two hundred dollars ($200) or more, or a person acting for the operator, or the owner of the snowmobile or OHV having knowledge of the accident should the operator of the snowmobile or OHV be unknown, shall immediately notify a proper law enforcement agency of the facts relating to the accident and within five (5) days file a report of the circumstances with the department on forms prescribed by the department. For any accident occurring on a highway or public roadway, the owner, the operator, or both shall be subject to the provisions of section 49-2417, Idaho Code.
Idaho Code § 67-7111