North Dakota Code § 54-44-08

Director to institute suits in name of state
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The director of the office of management and budget shall institute suit in the name of the 
state against:
1. Officials for all official delinquencies in relation to the assessment, collection, and 
payment of the revenue.
2. Persons who by any means have become possessed of public moneys or property 
and who fail or neglect to pay for or deliver the same.
3. All persons indebted to the state.

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