N.C.G.S. § 105-245 — revision history

Text is never overwritten. Each amendment lands as a new version row with its own effective range.

1. Version 1 — 2026-08-08 to present

   Scraped from ncleg.gov; The General Statutes include changes through S.L. 2026-7.

   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.)