North Dakota Century Code Title 54. State Government § 54-11-10. Treasurer accountable for delinquencies

If in any instance the state treasurer neglects to call to account any delinquent, whereby the public revenue may suffer a loss, the state treasurer must be held and deemed accountable for the sums due by such delinquent to all intents and purposes the same as if the funds actually had been paid into the state treasurer's office.