Any person who removes from this state, or disposes of any personal property which has been assessed for personal property taxes, with intent to avoid the payment of such taxes and without paying the same, is guilty of a class A misdemeanor.
N.D.C.C. § 57-22-14 — under Collection of Delinquent Personal Property Taxes.
N.D.C.C. § 57-22-14
Any person who removes from this state, or disposes of any personal property which has been assessed for personal property taxes, with intent to avoid the payment of such taxes and without paying the same, is guilty of a class A misdemeanor.