N.D. Cent. Code § 21-01-06
Whenever the law authorizes the officers of any taxing district to issue warrants in excess of the amount of cash available in any fund upon which warrants are drawn for payment, the treasurer of that taxing district, when any warrant is presented to the treasurer for payment, if not paid for want of funds, shall endorse the same "Presented for payment on ____________, _____, and not paid for want of funds", and thereupon shall enter the warrant in the treasurer's warrant register in the order of presentation for registration. The governing body of a taxing district authorizing the issuance of warrants in excess of cash on hand shall determine the rate of interest which the warrants must bear, but in the case of counties and cities the rate may not exceed eight percent per annum from the date of registration until the expiration of the time specified for presentment for payment.
N.D.C.C. § 21-01-06