Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterI. LEVY OF TAXES |
Article9. General Administration; Penalties and Remedies |
§105-245. Failure of sheriff to execute order
Latest version.
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If any sheriff of this State shall willfully fail, refuse, or neglect to execute any order directed to him by the Secretary of Revenue and within the time provided in this Subchapter, the official bond of such sheriff shall be liable for the tax, penalty, interest, and cost due by the taxpayer.
(1939, c. 158, s. 916; 1973, c. 476, s. 193.)