PUBLISHED

N.C.G.S. § 105-245

Failure of sheriff to execute order.

Effective date: 2026-08-08
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

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.)