North Dakota Century Code Title 57. Taxation § 57-60-12. Rules and regulations--Bond

The commissioner is hereby authorized and empowered to prescribe all necessary rules for the purpose of making and filing of all reports required hereunder and otherwise necessary to the enforcement of this chapter, and may require a sufficient bond from any person charged with the making and filing of reports and the payment of the taxes herein imposed, and said bond must run to the state of North Dakota and must be conditioned upon the making and filing of reports as required by law or regulation, and for the prompt payment, by the principal therein, of all taxes justly due the state by virtue of the provisions of this chapter.