The governing board of any political subdivision, in the event that there have not been funds in the treasury of such subdivision sufficient to pay the salaries and wages of the officials and employees, including publication fees for official printing by the official newspaper of such subdivision, in full for a period of six months, by resolution, may authorize the issuance of warrants to such officials, employees, and the official newspaper for salary, wages, and official publication fees, whereby one-half of such salaries, wages, and official publication fees must be paid in cash by the treasurer of such political subdivision to such officials, employees, and official newspaper, and a warrant issued for the balance thereof which must be registered and paid as other warrants are registered and paid. This section must be construed to relieve the treasurer of such political subdivision of liability to other warrant holders because of the payment of salaries, wages, and official publication fees as provided herein.
N.D.C.C. § 21-01-05