N.D.C.C. § 57-22-06 — Sheriff may use other process

If a taxpayer charged with a personal property tax has not sufficient property which the
sheriff can find to distrain to pay such tax, but has moneys or credits due the taxpayer or coming
to the taxpayer from any person, corporation, limited liability company, governmental agency,
municipality, or from this state, known to the sheriff, or if such taxpayer has removed from this
state, and has property or moneys or credits due the taxpayer or coming to the taxpayer in this
state, known to the sheriff, the sheriff shall collect such personal property taxes and penalties by
garnishment, attachment, distress, or other process of law, and such remedy is in addition to
any other remedy provided by law.