§ 105-245. Failure of sheriff to execute order.
§105‑245. Failure of sheriff to execute order.
If any sheriff of this Stateshall willfully fail, refuse, or neglect to execute any order directed to himby 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.)