N.D.C.C. § 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.