North Dakota Statutes
§ 54-10-23 — Obstructing or misleading auditor - Penalty
Every person who, when required to do so, shall refuse or neglect to make any return or
exhibit, or to make or give any information required by the auditor, or who willfully shall obstruct
or mislead the auditor in the execution of the auditor's duties, or who in any manner shall hinder
a thorough examination by the auditor, is guilty of a class C felony.
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Notice of unclaimed funds§ 54-01-02.3
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Impact analysis - Governor to require