North Dakota Century Code Title 57. Taxation § 57-05-10. Enforcement of railroad corporation's liability

In case any railroad company fails to make the reports provided for in this chapter, the county auditor or state tax commissioner, as the case may be, shall procure such information and shall report the expense in detail of procuring it to the state's attorney of the county or the attorney general of the state, who shall collect the expense in a civil action.