SANDPOINT — A Bonner County couple accused of failing to file their income taxes was given one last chance to file them or face arrest.

Mark and Patricia Perlinger were ordered last year via peremptory writ of mandate to file taxes for 2011-2013, but the couple declined to comply. Senior 1st District Judge Steve Verby gave the couple until Feb. 29 to file the taxes or risk fines, incarceration or both.

The couple was summoned back to court on Wednesday to explain their lack of compliance with the order. Mark Perlinger moved to dismiss the case and continued to challenge the court’s jurisdiction in the matter, court records indicate. Judge Barbara Buchanan denied the motion, prompting Mark Perlinger to object.

Mark Perlinger argued that he was an American national and not a citizen of the state of Idaho.

Buchanan fined the couple $1,000 each and said she was loathe to incarcerate somebody in a civil matter, according to court documents.

Nevertheless, Buchanan said the couple had pushed back against the court repeatedly and she would issue arrest warrants if the couple did not file by April 13.

The couple earned incomes of $56,779 in 2011, $57,338 in 2012 and $59,671 in 2012, according to court documents.