SDCL § 10-22-12 — Failure of sheriff to execute distress warrant as nonfeasance in office

The sheriff shall, upon receipt of any distress warrant from the treasurer showing delinquent mobile home taxes or taxes on a building on a leased site, immediately proceed with due diligence to collect all taxes shown by each distress warrant to be delinquent in accordance with the provisions of §§ 10-22-14 to 10-22-27 , inclusive. The failure of the sheriff to proceed constitutes nonfeasance in office and subjects the sheriff to removal from office in the manner provided in § 10-22-13 .