41A.01.170 Civil Action for Tax, Penalties and Interest

In any case of the failure of a taxpayer to pay taxes imposed by this chapter, or penalties or interest due under this chapter, the amount due may be recovered in a civil action brought by the Tax Commission in the Turtle Mountain Tribal Court, or any other court of competent jurisdiction. In any such action, if the Tribe prevails in whole or in part, the Tribe shall be entitled to recover its reasonable costs of bringing suit, including attorney's fees.