N.D.C.C. § 57-51-21 — Rules and regulations - Bond - Reports - Actions

The commissioner may prescribe all necessary rules for making and filing of all reports
required hereunder and otherwise necessary to the enforcement of this chapter. The
commissioner may require a sufficient bond from any person charged with the making and filing
of reports and the payment of the taxes imposed under this chapter. The bond must run to the
state of North Dakota and must be conditioned upon the making and filing of reports as required
by law, upon compliance with the rules and regulations of the commissioner, and for the prompt
payment, by the principal therein, of all taxes justly due the state under this chapter. When any
reports required have not been filed, or may be insufficient to furnish all the information required
by the commissioner, the commissioner shall institute, in the name of the state of North Dakota
upon relation of the commissioner, any necessary action or proceedings in the courts having
jurisdiction, to enjoin such person from continuing operations until such reports have been filed
as required, and in all proper cases, injunction must issue without bond from the state of North
Dakota. Upon showing that the state is in danger of losing its claims or the property is being
mismanaged, dissipated, or concealed, a receiver must be appointed at the suit of the state.