HAILEY, Idaho (KLIX)-A Hailey woman will have to pay restitution and serve a couple hundred hours of community service for tax evasion.

According to the Idaho State Tax Commission, Rae Hirning will have to pay $11,000 in restitution and serve 250 hours of community service after pleading guilty to tax evasion and filing a false document. Hiring made the agreement in June and was sentenced in August in Blaine County.

According to the the Tax Commission statement, Hiring claimed taxes were unconstitutional and didn't file a Idaho tax return; instead she filed a form claiming she didn't have an income.

“Ms Hirning’s frivolous argument has been used by other people trying to avoid paying taxes, but those arguments have been thrown out of court,” Idaho State Tax Commission Chairman Tom Harris said in a prepared statement. “Everyone should be wary of schemes that claim you can get out of paying your taxes.”