Section 10-43-72 - Personal liability of county officers for failure to issue or execute distress warrant. - South Dakota Statutes

10-43-72. Personal liability of county officers for failure to issue or execute distress warrant. Failure or refusal of the county treasurer to issue a distress warrant if requested to do so, or of the sheriff to attempt to execute the warrant, makes the officer failing to perform the officer's duty personally liable for the delinquent tax. The tax may be recovered in an action brought against the officer and the officer's sureties by the secretary of revenue and regulation.

Source: SDC 1939, § 57.2903; SL 2003, ch 272, § 82; SL 2008, ch 37, § 114.