North Dakota Century Code Title 11. Counties § 11-10-18. Penalty for failure to render or settle accounts

If any person chargeable with money belonging to the county shall neglect or refuse to render true accounts to or settle with the county therefor, the board of county commissioners shall adjust the accounts of such delinquent according to the best information it can obtain and ascertain the balance due the county and order suit brought in the name of the county therefor. The delinquent shall not be entitled to any salary during the time the person is delinquent and shall forfeit and pay to the county a penalty of twenty percent on any amount of funds due the county and withheld by the person.