The state of North Dakota or any municipality thereof, whenever necessary, may use any funds of the state or municipality, as the case may be, except such funds as are raised by special levies, for the payment of premiums due the fund for insurance upon employees of such state or municipality. If there are no funds on hand with which the premium payments may be made, the state or a municipality thereof may issue special warrants against its general fund for the payment of such premiums, and such warrants shall be paid in their order the same as any other warrants of the state or municipality.
N.D.C.C. § 65-04-21