Section 14-865 - Duty to request action(a) Except as otherwise provided in subsection (b) of this section: (1) if a tax under this article is not paid when due to the State, the Governor, the Comptroller, or the Treasurer shall request the Attorney General to institute an action against the person responsible for the tax; and(2) if a tax under this article is not paid when due to a county or municipal corporation, the collector shall request the attorney for the county or municipal corporation to institute an action against the person responsible for the tax.(b) An officer of the State, a county, or a municipal corporation is not required to request the action under subsection (a) of this section if: (1) the taxes are sufficiently secured by a lien on real property under this title; or(2) it is certain that no part of a judgment in the action would be collectible.