North Dakota Statutes
§ 57-15-35 — Penalty for extending tax beyond levy limit
Any county auditor who extends taxes in excess of the limitations prescribed by the terms of
this chapter shall forfeit a sum of not less than twenty-five dollars and not more than one
thousand dollars, the amount to be determined by the court in an action brought in district court
by the state's attorney in the name of the state for the benefit of the county general fund, and if
such action of the county auditor is willful, the county auditor also is guilty of a class A
misdemeanor.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner