Section 61-5-45 - Liability of county officer for failure to issue or execute distress warrant.
61-5-45. Liability of county officer for failure to issue or execute distress warrant. Failure or refusal of the county treasurer to issue a distress warrant pursuant to § 61-5-43 if requested so to do or of the sheriff to attempt to execute the same, makes the officer failing to perform the officer's duty personally liable for the delinquent contributions and interest, or either, and the officer's contributions and interest, or either, may be recovered in an action by the department against the officer and the surety.
Source: SDC 1939, § 17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, § 103.