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4. In case any person or any corporation fails to pay any tax, addition to tax, interest, or penalty imposed by this chapter, the attorney general shall bring action for the recovery of the amount of the tax, addition to tax, interest, or penalty which may be due, in the name of the state, in any court of competent jurisdiction. 5. The tax commissioner may for good cause shown waive all or any part of any civil penalty or interest that attached pursuant to the provisions of this chapter. 6. If any taxpayer who has failed to file a return and has been notified by the tax commissioner of the delinquency, refuses or neglects within thirty days after such notice to file a proper return, the tax commissioner shall determine the income of such taxpayer according to the best information available, and shall assess the tax at not more than double the amount so determined. The appropriate interest and penalty prescribed in subsections 1 and 2 shall also be added. 7. If any corporation fails to file an income tax return as required by section 57-38-32 on the date prescribed in section 57-38-34, and after thirty days' notice to file is given by the tax commissioner, the tax commissioner may assess a penalty of up to five hundred dollars for each failure to file. 57-38-46. Certificate of tax commissioner prima facie evidence. The certificate of the tax commissioner to the effect that a tax has not been paid, or that a return has not been filed, or that information has not been supplied, as required by or under the provisions of this chapter, is prima facie evidence that such tax has not been paid, that such return has not been filed, or that such information has not been supplied. 57-38-47. Mandamus to compel filing return. If any taxpayer fails to file a return within sixty days after the time prescribed in this chapter and refuses to file such return within thirty days after having been notified by the tax commissioner to do so, any judge of the district court, upon petition of the tax commissioner, shall issue a writ of mandamus requiring such person to file a return. The order or notice upon the petition shall be returnable not more than ten days after the filing of the petition. The petition must be heard and determined on the return day, or on such day thereafter as the court shall fix, having regard to the speediest possible determination of the case consistent with the rights of the parties. The judgment must include costs in favor of the prevailing party. All writs and process may be issued from the clerk's office in any county and, except as aforesaid, must be returnable as the court shall order. 57-38-48. Lien of tax. Whenever any taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay the same, the amount, including any interest, penalty, or addition to such tax, together with the costs that may accrue in addition thereto, is a lien in favor of the state of North Dakota upon all property and rights to property, whether real or personal, belonging to said taxpayer. Such lien attaches at the time the tax becomes due and payable and continues until the liability for such amount is satisfied. 57-38-49. Preservation of lien. Any mortgagee, purchaser, judgment creditor, or lien claimant acquiring any interest in, or lien on, any property situated in the state, prior to the commissioner filing in the central indexing system maintained by the secretary of state a notice of the lien provided for in section 57-38-48, takes free of, or has priority over, the lien. The commissioner shall index in the central indexing system the following data: 1. The name of the taxpayer. 2. The name "State of North Dakota" as claimant. 3. The date and time the notice of lien was indexed. 4. The amount of the lien. 5. The internal revenue service taxpayer identification number or social security number of the taxpayer. Page No. 56