N.D. Cent. Code § 57-22-06: Sheriff may use other process

If a taxpayer charged with a personal property tax has not sufficient property which the sheriff can find to distrain to pay such tax, but has moneys or credits due the taxpayer or coming to the taxpayer from any person, corporation, limited liability company, governmental agency, municipality, or from this state, known to the sheriff, or if such taxpayer has removed from this state, and has property or moneys or credits due the taxpayer or coming to the taxpayer in this state, known to the sheriff, the sheriff shall collect such personal property taxes and penalties by garnishment, attachment, distress, or other process of law, and such remedy is in addition to any other remedy provided by law.