N.D.C.C. § 57-38-51 — Enforcement of lien

The attorney general, upon the request of the tax commissioner, shall bring suit without
bond, to enforce payment of any taxes and penalties, and to foreclose any lien provided for in
this chapter, and, in such action, the attorney general shall have the assistance of the state's
attorney of the county in which the action is brought. The foregoing remedy of the state is
cumulative and no action taken by the tax commissioner or attorney general may be construed
to be an election on the part of the state or any of its officers to pursue any remedy to the
exclusion of any other remedy provided by law for the enforcement or collection of an income
tax or penalty or interest.